Rent maintenance

It depends on income from rented premises, taxable under which head.

If taxable under House property:

Then deduction of Muncipal tax, Standard deduction of 30% and Interest of housing loan is available.

If taxable under Business & Profession:

Then dedcution of any Muncipal tax paid, Insurance, repair & maintaince etc, depriciation is allowed.

If taxable under Other Sources:

Then repair & maintaince, depriciation and any other expense incurred to such income is deductible.