Mr. leelamma is the owner of a house in kottayaram. The details regarding her house are given below. Municipal value 8400 Rent received 9000 Total Municipal tax 1260 Municipal tax paid by tenant 420 Ground rent 250 Repairs 2000 Interest on loan taken for renewing the house 300 Unrealized rent recovered 4000 Compute her income from house property for the AY-2019-20 s25 9000 840 8160 Computation of income from house property Rent received Less municipal taxes paid by owner Annual value Deduction: 30% of annual value 2448 Interest on loan taken for construction 300 Income from the house Recovery of unrealized rent from house property 2748 5412 4000 9412 Illustration Vipin das is the owner of a house in vatakara. It has let out for rent for Rx is fixed as/Rs. 90000 per annum. The municipal tax is fixed as Rs. 10000, which according to agreement is to be paid by the tenant. The owner spent the following amount for providing additional facilities to the tenant. 1000 1000 Water charges Lift repair Lighting Gardeners salary 800 1200 The landlord claims the following deductions Collection charges 2000 Land revenue 10000 Repairs 30000 Legal expenses to purchase land 24000 Compute his income from house property 2019-20