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How Indian Landlords Can Claim Tax Deduction on Unpaid Rent

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Indian landlords facing non-paying tenants have a legal provision to deduct unpaid rent from their taxable income, known as unrealised rent. This relief is available under specific conditions set out in India's Income Tax Rules. Landlords must file their returns using the correct Income Tax Return form to be eligible for the deduction. Supporting documentation must also be maintained to validate any such claims.

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