ITR form income from House or property, Schedule HP, deemed to be let out scenario - My opinion

The income tax ITR form as on date 1st July 2021 considers the non receipt of income or the house being vacant as house deemed to be let out.  In this the owners have to consider or declare in ITR as non income or non receipt of rental as income from property.  

The field ij in schedule up is added to the taxable income is not correct.  The arrears or unrealized rent cannot be considered as income received or realised by the tax payer.

Hence, such unrealized rent receivables is null or void hence such income can neither be considered as taxable income nor can be considered as loss for tax carry forward to be included in subsequent financial year.  This value is just a information to be provided in the ITR form but definitely can't be considered as taxable income as it is not realised in the book of records or accounts or in the hands of the tax payer.

Please, rectify this in the ITR(n) forms.