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Taxability of income

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(Querist)
27 March 2012 i hold a shop in commercial market. I have given this shop on rent.
Q under which head this rent is taxble ? Hp or ifos?
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CA Manoj Kumar Rai

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CA Manoj Kumar Rai (Expert)
28 March 2012 Dear sir,
If you are owner of property and given on rent it is assessable under the head house property

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