3 BHK Apartment for Rent in Amritsar without Brokerage

Payment opportunity: Taxpayers who have assigned free of charge or at a price not determined their property are not required to pay on account, and must declare and pay annually.

Presumption of the norm: That the property has been assigned free of charge or with a price below the market, which is applicable for both natural and legal persons. That the properties have been occupied by the entire taxable year unless otherwise proved.

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In the event that the property is delivered free of charge in less than 12 months, the presumed or fictitious income, as the case may be, shall be calculated in proportion to the number of months of the year for which the property was rented or leased.

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In the case of a free transfer when a person other than the owner owns the property, assuming that the assignment indicated is made for the total of the good being the taxpayer's burden to prove that the same has been partially realized in such case the rent Determined in proportion to the part transferred.

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