House-property 30% — Section 24(a)

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26

In short

Flat 30% standard deduction on rental income.

Section: 24(a)
Limit / benefit: 30% of NAV
Who it helps: Landlords
Available in: Either regime

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The law behind it

Section 24(a)

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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.

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