45[Special provision for arrears of rent received.
25B. Where the assessee
(a)is the owner of any property consisting of any buildings or lands appurtenant thereto which has been let to a tenant; and
(b)has received any amount, by way of arrears of rent from such property, not charged to income-tax for any previous year,
the amount so received, after deducting 46[a sum equal to thirty per cent of such amount], shall be deemed to be the income chargeable under the head Income from house property and accordingly charged to income-tax as the income of that previous year in which such rent is received, whether the assessee is the owner of that property in that year or not.]