income from house property

Yes,when your income is more than 250000 Anually,so you need to file ITR

Income Tax Slabs for Individual Tax Payers & HUF (Less Than 60 Years Old) for FY 2018-19 – Part I

Rental Income(Monthly) = 23000/-

Rental Income Yearly = 23000*12 

                              = 276000/-

So 276000-250000

 Taxable Amount= 26000

Tax = 26000*5%

= 1300

Healath & Education Cess = 1300*4%

                                           = 52

Total Tax = 1300 + 52

= 1352 /-

but yo don't need to pay tax ,As per the the Finance Bill 2017, an Indian resident earning more than Rs 3,50,000/per annum, is entitled to claim rebate under section 87A. Rebate under section 87A is allowed up to a maximum of Rs 2,500. It means the amount of rebate will be lower of either Rs 2,500 or 100% of the income-tax liability.

As per section 24, you are allowed to claim 30% standard deduction from the rent.