C.Income from house property

Income from house property.

³¹22. ³²The annual value of property consisting of any buildings³³ or lands appurtenant³³ thereto of which the assessee is the owner³³, other than such portions of such property as he may occupy³³ for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head Income from house property.