https://www.taxtmi.com/manuals?id=4056 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. en-us Sat, 23 Dec 2023 12:58:00 +0530 Sat, 23 Dec 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4056 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. Manuals Income Tax Sat, 23 Dec 2023 12:58:00 +0530 https://www.taxtmi.com/manuals?id=4056