Rent received by a housewife

An apartment is purchased in husband's name and home loan is also paid by the husband. Can rental income for the same be received by the housewife? Should she file ITR?

Replies (5)
Quick Summary
If a property is owned and mortgaged by a husband, any rental income generated is taxable in his hands, regardless of who physically receives the payment. While a wife can receive the rent, it's legally considered the husband's income and must be declared in his Income Tax Return (ITR). Failure to do so could lead to clubbing of income, meaning the rental income would be taxed in the husband's hands anyway, and potentially attract penalties.

House rent should be taxable in the hands of owner of the property..

She can receive the rent but it is taxable in the hands of husband
It is owner's income and tenant has to pay to Owner as per agreement. If TDS is there then TDS will be in name of owner and corresponding rent payment too.

Another issue which will arise is suppose Tenant under a request pays rent to your wife account then in the hands of your wife such rent will be deemed as gift to her by you and on such rent receipts by her , any income on such accumulated rent in the hands of your wife will be clubbed in your ITR meaning that will by taxed in your hands lifetime.
Mere receipt doesn't change the taxability.You can file your return with other person income
It is husband's income and simply deposited in wife's account. it never becomes wife's income

Husband has to include rent receipts under IFHP in his ITR.
Since the husband is legal owner it must be taxable in his hands.

if wife has taxable income, you may give note to it in other sources..

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details