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          Income Tax

          What is the tax treatment of composite rent when the composite rent pertains to letting out of building along with charges for provision of services?

          FAQs on Income from house property

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          Composite rent allocation: property-use component taxed as income from house property; service charges taxed separately. Composite rent for a building with service charges must be bifurcated: the portion for use of the property is taxable under Income from house property, while charges for services (lift, watchman, water supply, etc.) are taxable separately under Profits and gains of business or profession or Income from other sources as applicable.
                            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.

                                  Composite rent allocation: property-use component taxed as income from house property; service charges taxed separately.

                                  Composite rent for a building with service charges must be bifurcated: the portion for use of the property is taxable under Income from house property, while charges for services (lift, watchman, water supply, etc.) are taxable separately under Profits and gains of business or profession or Income from other sources as applicable.


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