Rental Income from a Joint Holding property

No. If the property is jointly owned, both must disclose their respective shares in their ITRs.

If a property is purchased in both the person's and their mother's names, the rental income must be taxed according to each co-owner's share of ownership, regardless of who actually receives the money. The entire rental income cannot be shown in the mother's ITR alone unless she is the sole owner; otherwise, each co-owner must report their respective share in their own income tax return (ITR).

So if whole money was given by son but in registry name of son and mother both appear, rent can be taken in mother's account and half half amount to be shown in ITR of both persons. Is it correct.

Also in agreement whose PAN No should be mentioned, I think of both persons. Correct.

Thanks 

1. Correct
2. Yes.

Thanks for quick reply and clarification.

So I think same will happen if he sells the residential property (flat or house or land) with similar case, both have to show half half of gains as their income, even if whole amount was paid by son while purchasing.

Yes, that is true because the same pattern will reflect in AIS/TIS report.

Thanks for quick reply 

You are welcome.     

Rental Income should be bifurcated between respective individuals. So, it is cannot entirely reported in the mother's ITR. However, where the person is minor then the minor’s share of rental income should be clubbed in the hands of the parent, and in effect, the mother may disclose the entire rental income in her ITR, subject to proper disclosure of clubbing.

Person is declaring property in his ITR as jointly owned with 50-50% share. But mother has not shown in her ITR. Should she also show it in her ITR. Please note whole money was given by son.

Rental income is generally taxable to the owner(s), not simply to the person who paid the purchase price or receives the rent. If the sale deed records both the person and his mother as co-owners, each should ordinarily report the rent in the ITR in the proportion of their ownership share. The rent may be deposited into the mother’s account, but that alone does not make the entire income hers for tax purposes.

• If the mother is the sole legal owner, the rental income is generally taxable in her hands; however, the source and nature of the purchase funds may raise a separate tax issue, such as a gift or a loan from her son.
• If both are co-owners, the mother can generally report the full rental income only if she is the sole owner or is otherwise legally entitled to the full ownership share. A different allocation based merely on who paid or received the rent is not sufficient.
• In each owner’s ITR, report their share under “Income from House Property”—normally using their share of rent and claiming the applicable municipal taxes and 30% statutory deduction, subject to the facts and tax rules.

Check the registered deed and the actual ownership arrangement before filing; the facts given do not establish the legal shares or whether the son’s payment was a gift, loan, or purchase contribution. Correctly documenting ownership and rent allocation also makes the annual property-tax return workflow clearer. Manual practice work is difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. WhatsApp us to explore a smoother compliance workflow: https://wa.me/message/3HVOZ7HIY4ESC1