Sub lease of immovable properties to relative for tax saving

No. Unless there is specific reason/cause; the difference of the rent is included to the rental income of the owner/Prime leasee.

extremely thankful to you sir.

can i take an example:-

Mr.A has an annual rental income of 12 lakhs over 6 Shops.

Now Mr.A wants to give away 3 shop's rental income to his wife/son permenantly but wants the property to be in Mr.A's name so he decides to lease to his wife/son for rs.2 lakhs.and this wife/son to collect rental of Rs.6 lakhs from the tenants annualy for 3 shops.

how do we go about this sir.

sorry if this is trouble. thank you.

Extremely sorry, i cannot suggest any trick which be against ETHICS.

ok sir. thank you for your most precious time:):)