# The Finance Act, 2025, Section 10: Amendment of section 23

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/10/

## Text

Amendment of section 23. 10.  In section 23 of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely:— "(2) The annual value of the property consisting of a house or any part thereof shall be taken as nil, if the owner occupies it for his own residence or cannot actually occupy it due to any reason.".

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