Diversion of income

achyuthanand (Audit executive/ CA Final)   (283 Points)

09 March 2014  

I am inherited with a residential property from my mother which is now being let out. However the rental income is enjoyed by my mother, and I have made an agreement for transfering the rental income for the benefit of my mother. Now do I need to pay tax under income from house property for such rental income? or is it my mother who have to pay tax?. Can u please refer any case law if any similar to this?

 

Thanks in advance