While calculating income from house property, deductions are allowed out of net annual value (NAV).
source https://www.caclubindia.com/articles/section-24-deductions-allowed-while-calculating-house-property-income-45148.asp
source https://www.caclubindia.com/articles/section-24-deductions-allowed-while-calculating-house-property-income-45148.asp
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