Question
मकान सम्पत्ति से किराया 3,000 रु. प्रति माह
Answer :
Word Count : 806
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Skip in 10
मकान सम्पत्ति से प्राप्त किराया आयकर अधिनियम, 1961 के अंतर्गत “मकान सम्पत्ति से आय” के शीर्ष के अंतर्गत कर योग्य होता है, यदि करदाता मकान सम्पत्ति का स्वामी है। दिए गए प्रश्न में मकान सम्पत्ति से किराया ₹3,000 प्रति माह है। अतः सबसे पहले वार्षिक सकल किराये की गणना की जाएगी। ₹3,000 × 12 माह = ₹36,000। इसलिए मकान सम्पत्ति से प्राप्त वार्षिक किराया ₹36,000 होगा। मकान सम्पत्ति से आय की गणना करते समय केवल प्राप्त किराये को ही सीधे कर योग्य आय नहीं माना जाता, बल्कि आयकर अधिनियम में निर्धारित प्रक्रिया के अनुसार वार्षिक मूल्य निर्धारित किया जाता है। इसके लिए संपत्ति का अपेक्षित किराया, वास्तविक किराया, नगरपालिका मूल्यांकन तथा संपत्ति की स्थिति जैसे तत्वों पर विचार किया जाता है। यदि प्रश्न में केवल इतना दिया गया है कि मकान सम्पत्ति से ₹3,000 प्रति माह किराया प्राप्त होता है और अन्य कोई जानकारी नहीं दी गई है, तो उपलब्ध सूचना के आधार पर वास्तविक वार्षिक किराया ₹36,000 माना जाएगा। मकान सम्पत्ति से आय की गणना का पहला चरण सकल वार्षिक मूल्य निर्धारित करना है। सामान्यतः संपत्ति का सकल वार्षिक मूल्य वह राशि है जो संपत्ति से उचित रूप से वर्ष भर में
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