Income from house property
C.—Income from house property
Income from house property.
16 22. 17 The annual value of property consisting of any buildings 18 or lands appurtenant 18 thereto of which the assessee is the owner 18, other than such portions of such property as he may occupy 18 for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head "Income from house property".