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​Is rental income from sub-letting chargeable to tax under the head “Income from house property”?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 preetham asked over 2 years ago

Hi Can I know, ​Is rental income from sub-letting chargeable to tax under the head “Income from house property”?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 veeru answered over 2 years ago

Rental income in the hands of owner is charged to tax under the head “Income from house property”. Rental income of a person other than the owner cannot be charged to tax under the head “Income from house property”. Hence, rental income received by a tenant from sub-letting cannot be charged to tax under the head “Income from house property”.

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Picsjoin 2017224123730582 Archana answered over 2 years ago

Hie Preetham, - Rental income in the hands of owner is charged to tax under the head “Income from house property”. Rental income of a person other than the owner cannot be charged to tax under the head “Income from house property”. - Hence, rental income received by a tenant from sub-letting cannot be charged to tax under the head “Income from house property”. Such income is taxable under the head “Income from other sources” or profits and gains from business or profession, as the case may be.

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Open uri20170510 32134 s5bvk0?1494421637 ARJUN PRATAP SINGH answered over 2 years ago

Dear Friend, as far as your query is concerned that ​Is rental income from sub-letting chargeable to tax under the head “Income from house property”? Let me informed that Rental income in the hands of owner is charged to tax under the head “Income from house property”. Rental income of a person other than the owner cannot be charged to tax under the head “Income from house property”. Hence, rental income received by a tenant from sub-letting cannot be charged to tax under the head “Income from house property”. Such income is taxable under the head “Income from other sources” or profits and gains from business or profession, as the case may be.​ Hope answer was helpful to you Regards, Arjun Pratap Singh

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RAHUL JAIN commented about 1 month ago

the problem is the tennant deducts TDS u/s 194I, and we shown the income under OS, But CPC has questioned/mismatch of income not shown under HP as Form 26AS reflecting TDS u/s 194I but income taxed under OS, Whats the way out

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