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— official CBDT correspondence

Section 23 — Arrears of rent and unrealised rent received subsequently: its source in the Income-tax Act, 1961

Section 23 (Arrears of rent and unrealised rent received subsequently) of the Income-tax Act, 2025 corresponds to Section 25A (Special provision for arrears of rent and unrealised rent received subsequently) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 25A — Special provision for arrears of rent and unrealised rent received subsequently

read both texts · §25A (1961) vs §23 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 23 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 25A of the Income-tax Act, 1961.

What does Section 23 of the Income-tax Act, 2025 deal with?

Section 23 — "Arrears of rent and unrealised rent received subsequently", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 2025.

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same chapter · chapter iv - computation of total income · income-tax act, 2025

  • Section 19 — Deductions from salaries
  • Section 20 — Income from house property
  • Section 21 — Determination of annual value
  • Section 22 — Deductions from income from house property
  • Section 24 — Property owned by co-owners
  • Section 25 — Interpretation
  • Section 26 — Income under head “Profits and gains of business or profession”
  • Section 27 — Manner of computing profits and gains of business or profession

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536