Tax on Mcd conservation charges

Ashish (Accounts) (54 Points)

21 June 2018  
In Delhi MCD raise a conservation charge penalty to house owner. owner pay to MCD. same house rented to a logistic company. now owner raise a bill to company for payment the same charges. please suggest below query

1. Is this will be income of owner if received money from company.

2. Is company will pay the amount after deducting TDs.