Arrange the following points in their section-wise order (Section 23 to 27) as per the Income Tax Act, 1961
A. Deemed ownership
B. Provision for arrears of rent and unrealized rent received subsequently
C. Determination of annual value
D. Treatment of income from co-owned property
E. Deduction from (Annual Value) Income from house property
Choose the correct answer from the options given below:
1
A, C, B, D, E
2
C, E, B, D, A
3
A, B, C, D, E
4
B, C, D, E, A