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Section13
The Finance Act, 2000

Insertion of new section 25B

In force As on 17 Oct 2026

Ministry Finance Cited by 2 provisions

Section 13 of the Finance Act, 2000 deals with insertion of new section 25B. Insertion of new section 25B. 13. After section 25A of the Income-tax Act, the following sec­tion shall be inserted with effect from the 1st day of April, 2001, namely:— ‘25B.

Insertion of new section 25B.

13. After section 25A of the Income-tax Act, the following sec­tion shall be inserted with effect from the 1st day of April, 2001, namely:—

‘25B. Special provision for arrears of rent received.—Where the assessee—

(a) is the owner of any property consisting of any build­ings or lands appurtenant thereto which has been let to a tenant; and

(b) has received any amount, by way of arrears of rent from such property, not charged to income-tax for any previous year,

the amount so received, after deducting a sum equal to one-fourth of such amount for repairs of, and collection of rent from, the property, shall be deemed to be the income chargeable under the head "Income from house property" and accordingly charged to income-tax as the income of that previous year in which such rent is received, whether the assessee is the owner of that property in that year or not.’.

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Section 13, The Finance Act, 2000.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 25A Special provision for arrears of rent and unrealised rent received subsequently

Referred to by 2

  1. s. 9 Amendment of section 12
  2. s. 10 Amendment of section 13

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Insertion of new section 25B". Insertion of new section 25B. 13. After section 25A of the Income-tax Act, the following sec­tion shall be inserted with effect from the 1st day of April, 2001, namely:— ‘25B.

How do I find court cases under Section 13 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2000 13, section 13 Finance Act 2000, section 13 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 25A (Special provision for arrears of rent and unrealised rent received subsequently), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2000. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.