Income from renting the leased property

Dear All,

Could any one explain under which head of income will the rental Income from the leased property will be taxable?

eg. Mr. A owns a building and leases to Mr. "X" for a period of 10 Years. for Rs. 30000/- per month i.e. Rs.3,60,000/- per year.

In turn Mr. "X" - Re-Rent the same property to Mr. "P" for  Rs. 50000/- per month i.e. Rs.6,00,000/- per year.

Now:

1. what will be the taxbale income of Mr. A & Mr. X ?

2. Do Mr. P has to deduct TDS from the Rent payable to Mr. P and similarly Mr X should deducted TDS from rent payable to Mr. A?

Your immediate response on this will be highly appreciated 

Thank you in advance.