Cases where income from house property is exempt from tax :
| Sl.
No. |
Section | Particulars |
| 1 | 10(1) | Income from any farm house forming part of agricultural income. |
| 2 | 10(19A) | Annual value of any one palace in the occupation of an ex-ruler. |
| 3 | 10(20) | Income from house property of a local authority. |
| 4 | 10(21) | Income from house property of an approved scientific research association. |
| 5 | 10(23C) | Property income of universities, educational institutions, etc. |
| 6 | 10(24) | Property income of any registered trade union. |
| 7 | 11 | Income from house property held for charitable or religious purpose. |
| 8 | 13A | Property income of any political party. |
| 9 | 22 | Property used for own business or profession |
| 10 | 23(2) | One self-occupied property of an individual/HUF |