UNREASLISED RENT MEANS  RENT NOT RECEIVED...

ARREARS OF RENT MEANS RENT YET TO RECEIVABLE....

in case of unrealised standard deduction of 30% is taken when it is received.

i.e, if any unrealised rent is received after a period then 30% is deducted from it.

Why we take 30% standard deduction in only arrears of rent & not for unrealised rent?

On acrual basis Arrears of rent is treated as income from house property... hence it is taxable so 30% of standard decuction is eligible.. Unrealisable rent is not included in annual value as income from house property, hence standard deduction is also not applicable.. 

in case of arrears of rent received shall be deemed to be income of the year in which such rent is received after deducting 30%.

on unrealised rent- first it shall be deducted from GAV and then 30% is deducted

and if any recovery of unrealised rent then 30% of deduction shall be allowed from such recovery.

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Unrealised rent Means Rent Not Received While Arrear of Rent Means yet to be receivable so it is receivable income

Unrealised Rent Is not Taxable Hence Standard Deduction of  30% is not allowed