Income under which head - house property or pgbp

Dear Friends 

A person is have rental income from various flats which he owns in his own name. Will he be assessed under income from house proporty or income from business and profession (letting out) . Also please suggest some tax planning tips in such cases .

Thank you so much.

Regards

Ashish Gupta

"Chant Hare Krishna and be happy"
हरे कृष्ण हरे कृष्ण कृष्ण कृष्ण हरे हरे || हरे राम हरे राम राम राम हरे हरे||