[Special provision for arrears of rent and unrealised rent received subsequently.25A.
(1) The amount of arrears of rent received from a tenant or the unrealised rent realised subsequently from a tenant, as the case may be, by an assessee
shall be deemed to be the income
from house property in respect of the financial year in which such rent is received or realised, and shall be included in the total income
of the assessee under the head "Income from house property", whether the assessee is the owner of the property or not in that financial year.(2) A sum equal to thirty per cent of the arrears of rent or the unrealised rent referred to in sub-section (1) shall be allowed as deduction.]