Rent, rates, taxes, repairs and insurance for buildings
Section 30 of the Income-tax Act, 1961 deals with rent, rates, taxes, repairs and insurance for buildings. In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed— (a) where the premises are occupied by the assessee— (i) as a tenant, the rent paid for such premises ; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed—
(a) where the premises are occupied by the assessee—
(i) as a tenant, the rent paid for such premises ; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs ;
(ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises ;
(b) any sums paid on account of land revenue, local rates or municipal taxes ;
(c) the amount of any premium paid in respect of insurance against risk of damage or destruction of the premises.
Explanation.—For the removal of doubts, it is hereby declared that the amount paid on account of the cost of repairs referred to in sub-clause (i), and the amount paid on account of current repairs referred to in sub-clause (ii), of clause (a), shall not include any expenditure in the nature of capital expenditure.
Repairs and insurance of machinery, plant and furniture.
Section 30, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 28 Rent, rates, taxes, repairs and insurance Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 13
- Finance Act s. 14 Amendment of section 30
- s. 29 Income from profits and gains of business or profession, how computed
- s. 37 General
- s. 38 Building, etc., partly used for business, etc., or not exclusively so used
- s. 40 Amounts not deductible
- s. 44AD Special provision for computing profits and gains of business on presumptive basis
- s. 44ADA Special provision for computing profits and gains of profession on presumptive basis
- s. 44AE Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages
- s. 44AF Special provisions for computing profits and gains of retail business
- s. 57 Deductions
- s. 115VL General exclusion of deduction and set off, etc
- Income-tax Rules s. 10TI [DCA. — Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head "Profits and gains of business or profession" Definitions
and 1 more
Questions about Section 30
What does Section 30 of the Income-tax Act deal with?
Section 30 of the Income-tax Act is headed "Rent, rates, taxes, repairs and insurance for buildings". In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed— (a) where the premises are occupied by the assessee— (i) as a tenant, the rent paid for such premises ;
How do I find court cases under Section 30 of the Income-tax 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: Income Tax Act 30, section 30 Income Tax Act, section 30 of the Income-tax 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 30 of the Income-tax Act, and has it changed?
13 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 28 (Rent, rates, taxes, repairs and insurance), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 30 of the Income-tax Act come into force?
Section 30 of the Income-tax Act, cited as Income Tax Act 30, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
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. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.