composite rent

The landlord or owner of a property sometimes receives rent in respect of building let out including:

(1) Other assets as for example furniture, fixtures, plant and machinery.
(2) For other services provided in the building, for e.g.

* Elevator or Lifts;
* Security;
* Generators or Power backup;
The cumulative amount so received is known as “Composite Rent”.
Tax treatment of composite rent...

Also you can deal it in both ways as under the head “Profit and gains of business or profession” or under the head “Income from other sources.