Income Tax- Section 24

Kindly explain what ground rent is?

Regards

Sahana Murthy

If  land is  appurtenant  (is held-connected) with the building then we can do so.

Rent of open plot is not  treated as income from house property.

By constructing a large, temporary, cheap shed on the land, I guess. 

If you have any construction in the land, you may take the income under the head "income from House Property" IF it is vacant land & rent are being received for letting out the vacant land, then it must be assessed under the head " Income from other sources"