Please enable JavaScript.

Coggle requires JavaScript to display documents.

Rental, changed from s4(a) to s4(d), changed from s4(d) to s4(a), rented…

- - - - date when it rented out for 1st time
        
        rental taxed on receipt basis
        
        advance rental taxable in YA of receipt
        
        :red_cross:claim CA
        
        :check:claim ded on cost of replacing furnishing, initial cost :red_cross:ded
    - - date when it available for letting
        
        rental taxed on accrual basis
        
        advance rental taxable in YA of receipt
- - - - 1 property, diff source
        
        ded in YA exp incurred
      - 1 property, single source
        
        ded in YA exp incurred against gross rental fr other properties
      - only 1 property
        
        ded in YA exp incurred
    - - only 1 property
        
        ded in YA in which advance rental taxable
      - 1 property, diff source
        
        ded in YA in which advance rental taxable
      - 1 property, single source
        
        ded in YA exp incurred against gross rental fr other properties