Laws / Income Tax Law / ৩৫

৩৫ - Income from Rent_Definitions

35. Definitions.— For the purposes of this chapter,—
(1) “house property” means any house property, house or building and shall also include the following assets, namely—
(a) furniture, fixtures, fittings which are an integral part of the said house; and
(b) the land on which the said house is erected: ...

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