https://www.taxtmi.com/forum/issue?id=2213 Registration is not a prerequisite for treating receipts as income from house property; under section 22, "owner" signifies a person entitled to receive income from the property in his own right, so entitlement and factual receipt or right to receive income determine classification under Income from House Property even if formal title registration is pending due to litigation. en-us Fri, 10 Sep 2010 14:03:06 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2213 Registration is not a prerequisite for treating receipts as income from house property; under section 22, "owner" signifies a person entitled to receive income from the property in his own right, so entitlement and factual receipt or right to receive income determine classification under Income from House Property even if formal title registration is pending due to litigation. Discussion-Forum Income Tax Fri, 10 Sep 2010 14:03:06 +0530 https://www.taxtmi.com/forum/issue?id=2213