(1) In the absence of an express intimation in writing to the contrary by tenant, every payment made by a tenant to the landlord shall be presumed to be a payment on account of rent due by such tenant for the year in which the payment is made.
(2) When any amount or rent is received in respect of any land by a landlord or by a person on behalf of such landlord, the landlord or, as the case may be, the person shall, at the time when such amount is received by him, give a written receipt therefor in such form and in such manner as may be prescribed.
(2) When any amount or rent is received in respect of any land by a landlord or by a person on behalf of such landlord, the landlord or, as the case may be, the person shall, at the time when such amount is received by him, give a written receipt therefor in such form and in such manner as may be prescribed.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Delimitation of local areas.Section 4 · Determination of family holding.Section 5 · Application of Chapter V of Transfer of Property Act.Section 6 · Persons deemed to be tenants.Section 7 · Certain persons deemed to be tenants for purposes of this Act.Section 8 · Record of rights of ordinary tenants.India Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.