RENT RECEIVED FOR LAND GIVRN FOR USE OF MOBOLE PHONE TOWER

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my friend rented his land to mobile company for mobile tower. under which head this income will taxed.
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Income from other sources, Only House given on rent are covered under house property, Land given on rent are consider under income from other sources

What if a residenial house rooftop is given for lease to a mobile tower. Under which head this rental income will taxed. 


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