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)
Go Ad-free
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.