Monthly Maintenance charges in Flats

SANTHANAKRISHNAN S (56 Points)

15 August 2024  
in respect of Flat rented out, the Tenant is paying the monthly Maintenance charges to RWA. But the RWA is issuing the receipt in the name of Flat owner instead of Tenant who is paying the amount. Is it correct practice? What are the income tax implications for Owner & Tenant?
Santhanakrishnan