land appurtenant to

How Much Land can be Considered “Lands Appurtenant to” to a Building?

Section 22 of the Income Tax Act deals with  “income from house property. This provision contains the wordings “lands appurtenant to” which is used after the word “buildings” .The provision u/s 22 is given below 22. The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions …