Correct Answer: B. (c), (e), (b), (d), (a)
Solution:(c) Determination of annual value (Section 23) Сalculation of the gross annual value of a house property.
(e) Deduction from (Annual Value) Income from house property (Section 24) → Includes deductions for interest on loans and standard deduction (30%).
(b) Provision for arrears of rent and unrealized rent received subsequently (Section 25A) → Tax treatment of rent received after eviction or recovery.
(d) Treatment of income from co-owned property (Section 26) → Specifies how rental income is divided among co-owners.
(a) Deemed ownership (Section 27) → Defines cases where a person is considered the owner without formal ownership (e.g., leasehold rights, transferred property, etc.).