Q. Section 22 of the Act provides for the computation of annual letting value of a property consisting of a building or land appurtenant thereto of which the assessee is the owner. I shall be obliged if you could clarify what is meant by the word “land appurtenant thereto”.
A. The appurtenant land in respect of a residential building may be in the form of approached roads to and form of public streets, compounds, courtyards, backyards, playgrounds, kitchen garden, motor garage, cattle shed etc. attached to and forming part of the residential building. In respect of a non-residential building, such land may be in the form of car parking, roads connecting one department with another department, playgrounds for the benefit of employees etc.
It may be added that the income from a vacant plot is not taxable under the head income from house property.
By-(Tribune News Service)
