Which provision of the Income-tax Act, 2025 sets annual value at nil for a qualifying self-occupied house?

Section 21(6) of the Income-tax Act, 2025 takes the annual value of a house as nil if the owner occupies it for his residence or cannot actually occupy it, subject to the two-house limit in section 21(7). Section 22(1)(a) is the 30% deduction, section 23(1) taxes arrears of rent and section 25 defines owner.