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          Income Tax

          Under which head is the rental income from a shop charged to tax?

          FAQs on Income from house property

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          Income from house property: rent from a shop is taxable under the house property head as it is a building. Rental receipts from a shop qualify as income from house property because the rented asset is a building or land appurtenant thereto; a shop, being a building, is chargeable under Income from House Property.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Income from house property: rent from a shop is taxable under the house property head as it is a building.

                                  Rental receipts from a shop qualify as income from house property because the rented asset is a building or land appurtenant thereto; a shop, being a building, is chargeable under Income from House Property.


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