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Rental income received from cell phone tower

This query is : Resolved 

27 January 2012 An individual receives rent from bsnl for tower as "payment of building rent". Now my query is under whether it is taxable for assessee?? if so under which head this rent is chargeable? and
one more thing is the land where cellphone tower is constructed is vacant land and it is in the name of the assessee's father who is expired and the land is not transferred in the assessees name but the cheque for rent is received in the name of assessee.

27 January 2012 In both cases income are chargable under head of Income from other sources.


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