Section 22 → Section 25
Income from House Property - Basis of Charge
Quick Answer
Section 22 of the Income Tax Act, 1961 (Income from House Property - Basis of Charge) corresponds to Section 25 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 22
Section 22 of the 1961 Act sets out the rules on income from house property - basis of charge. Annual value of a property consisting of any buildings or lands appurtenant thereto is chargeable to tax under this head.
From 1st April 2026, the same subject sits at Section 25 of the Income-tax Act, 2025 — retained and renumbered as Section 25 of the Income-tax Act, 2025. Retained. Fractional ownership models (like REIT structures) clarified within the charging section itself.
For Section 22, the practical impact is rated Low. Foundational continuity.
Sec 22
Provision Summary
Annual value of a property consisting of any buildings or lands appurtenant thereto is chargeable to tax under this head.
Sec 25
Provision Summary
Retained. Fractional ownership models (like REIT structures) clarified within the charging section itself.
Key Changes & Highlights
- Explicit exclusion for properties held as stock-in-trade by real estate developers for up to 2 years.
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Frequently Asked Questions
What is Section 22 of the Income Tax Act, 1961 about?
Section 22 of the Income Tax Act, 1961 covers income from house property - basis of charge. Annual value of a property consisting of any buildings or lands appurtenant thereto is chargeable to tax under this head.
Which section replaces Section 22 in the Income-tax Act, 2025?
Section 22 of the Income Tax Act, 1961 maps to Section 25 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Fractional ownership models (like REIT structures) clarified within the charging section itself.
What is the impact of the change to Section 22 under the new tax code?
The transition impact for Section 22 is rated Low. Foundational continuity.
What should I watch out for when Section 22 moves to the 2025 code?
Explicit exclusion for properties held as stock-in-trade by real estate developers for up to 2 years. These points are specific to Section 22 (Income from House Property - Basis of Charge).
Disclaimer: This mapping of Section 22 (Income from House Property - Basis of Charge) to Section 25 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 22 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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