Income from house property: rental taxed in owner's hands and in defined deemed owner situations under tax law. Rental receipts are taxable under Income from house property in the hands of the owner; non owners are not taxed under that head except when statute treats them as deemed owner. Deemed ownership arises on transfers to a spouse or minor child without adequate consideration, by holders of impartible estates, by allotment under house building schemes, pursuant to an agreement of sale with payment and possession, and by long term lessees; short periodic tenancies and subletting do not attract taxation in the hands of the non owner.