deemed rental income

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if builder contruct a building of 10 flats. 7 are occupied 3 remains vacant for a year as the buyers of 3 paid only 70% of payment, in whose hand deemed rental income will be assessed?
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Whether the remaining 3 flats' sale agreement were registered?

if builder contruct a building of 10 flats. 7 are occupied 3 remains vacant for a year as the buyers of 3 paid only 70% of payment, in whose hand deemed rental income will be assessed?
Plz explain

If agreement registered........ but possession not given......... sale process in transit period...... no deemed rental over that.


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