Hey guys in this blogs lets learn some informations regarding tax payable. 
Income from house property seeds to compute the income and from letting out of house property rental income earned by various access is taxable under this head in the income to be taxable under the head salary the relationship of employer and employee should prevail between the pair and the receiver as far as this chapter is concerned the relationship of owner and tenant should provide annual value of a property consisting of land and building Apartment there to of which the axis is the owner shall be chargeable to tags and this head after providing for deduction under section 24 this context means together tho the dictionary meaning is the pertaining to land and building they to main sland and building should be let out together in other words building should stand over the land this statement also clarifice that letting out where can't land shall not be covered in this the term house means anything covered by a roof even if the property is let out for commercial purpose such as good and shop office etc the income is still taxable under this in case of unsold houses let out for rent the Supreme Court has held that in some shall be taxable only under this and not under profit and gains of business of profession however in the properties let out for improving the efficiency of business rent for the staff quarters let out by a company to it employee shall not be taxable under this is ownership is determined on the basis of title deed the person who named appear in the title dead shall be regarded as the owner of the property and income will be computer in the hands of such persons the term deemed means supposed to be in the following cases the properties held in the name of one person all in the other word the title beach or in the same one person but the income subject to tax in the hands of some other person the person name whose hand at the income tax will be regarded as deemed owner where an individual transfer the property to sports without a liquid concentration then the transparent shall be Deemed to be the owner of the transferred property however transfer is made with an agreement to live separately then this provision will not apply. 
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