Rent received on sub letting is taxable under which head

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Can we show that rent received from subletting of house property will be taxable under income from business & professional??
Replies (2)
Yes, either under PGBP (if into this business) or IFOS (if not regular), as approprirate.
Some body has let out property to you and if you are subletting same property to some body , then income received will be under , Income from other sources .

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