Chargeability - Section 22

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....ilding or land appurtenant thereto * Income from letting out of vacant land is taxable under the head "Income from other sources". Assessee must be the owner of the property * Owner is the person who is entitled to receive income from house property in his own right. The requirement of the sale deed is not warranted. * Ownership includes deemed ownership. * If the title of the ownership ....

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.... which is chargeable to tax, is not chargeable to tax u/h IHP. * Letting out is supplementary to the main business: Where the property is let out with the object of carrying on the business of the assessee in an efficient manner then the rental income is taxable as business income provided letting is not the main business but it is supplementary to the main business. * Letting out of building ....