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.]