rental income taxation

Legal owner i.e. Father........

Son is only agent through POA.

As I said he is (collecting) agent on behalf of his father   (holding Power of Attorney)

When Taxability is concern......... the rent will be assessed in Father's hand, as he is legal owner.

(whether Son pays back the amount to his father or not, that hardly matters; but if he deducts any commission, it will be taxed in his hand)