house property

Income from house property :The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy 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".

Yes owner only can claim the deduction and its only shown in owner's income only

Yes... House Property Income is assessed Only in the Owner of the Such Property...

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