Under the Income-tax Act, 2025, which of the following incomes from house property are not charged to…

Under the Income-tax Act, 2025: (A) income from a farm building that satisfies section 2(5)(c) is agricultural income, which is not included in total income under Schedule II (Table: Sl. No. 1); (B) under section 20(2), the charge on house property does not apply to the portion of a property occupied by the owner for his own business or profession, the profits of which are chargeable to tax; (D) house property income of a political party registered under section 29A of the Representation of the People Act, 1951 is not included in its total income under section 12 read with Schedule VIII (Table: Sl. No. 1), subject to the conditions stated there; and (E) house property income of a registered trade union is not included under Schedule III (Table: Sl. No. 31). However, (C) the nil annual value under section 21(6) is available for only two self-occupied houses chosen by the owner [section 21(7)(a)], so a third such house is charged to tax on its annual value. Hence A, B, D, E only; every other option either includes C or leaves out B.