Only one house can be claimed as self-occupied property

What if you own the property, but not the land: To be considered an owner, you need not own the land on which the property is built. For e.g., you can be the owner of a shop in the mall, but may not own the actual land on which the shop is built.
Power of Attorney: If you are entitled to exercise all rights in relation to the property, such as selling and letting out of the property, then you are the owner of the property. Even if you have power of attorney, but have complete rights in the property, you are considered the owner of the property.
If you build house/ a floor on an existing house owned by someone else (say your father), then you cannot claim deduction.
Only one house can be claimed as self occupied property.
A property is self occupied if you live in it, even if for part of a year.
For the purpose of filing income-tax returns, you can claim only one property as self occupied.
All other properties are considered to be “let out” as per income tax guidelines.