Under Section 22(1)(a) of the Income-tax Act, 2025, what percentage of the annual value of an income…

Section 22(1)(a) of the Income-tax Act, 2025 (formerly section 24(a) of the Income-tax Act, 1961) allows a standard deduction of thirty percent of the annual value determined under section 21, so the answer is "30". It is thirty percent of the annual value, not of the property's market price or of gross rent before the annual-value computation.