Check sibling questions

Following are covered in negative list

  • House given on rent for residential and non commercial purpose
  • Houses allotted by Government department to its employees and a license fee is charged for the same
  • Furnished house given on rent for reasonable period

 

 

Following are not covered in Negative list and hence taxable

  • House given on rent and the same being used as a hotel or a lodge:
  • Rooms in a hotel or a lodge let out (whether for permanent or temporary stay)
  • Furnished flats given on rent for temporary stay(short stay)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.