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{"ops":[{"attributes":{"bold":true},"insert":"Do Interpretation of the data given below in a professional manner. "},{"attributes":{"header":1},"insert":"\n"},{"insert":"1. Income from the property. - (1) The rent received or receivable by a person (for) a tax year, other than rent exempt from tax under this Ordinance, shall be chargeable to tax in that year under the head \"Income from Property\". \n\n(2) Subject to subsection (3), \"rent\" means any amount received or receivable by the owner of land or a building as consideration for the use or occupation of, or the right to use or occupy, the land or building, and includes any forfeited deposit paid under a contract for the sale of land or a building.\n\n"}]}
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