Tax implication of rental income from jointly owned property after co-owner's death — succession not

Sushela Prasad (0 Points)

16 June 2025  

Hello,
I seek guidance on the income tax treatment of rental income in the following situation:

I co-own a residential property with my son — both of us have 50% ownership as per the registered sale deed. Unfortunately, my son passed away recently. I am also his legal heir and there are no other claimants to the property. However, the property is still in joint name, and the legal transfer/mutation of his share to me has not yet been completed.

Despite this, I continue to receive 100% of the rental income from the tenant.

In this case, I would like to know:

  1. Should I report only my 50% share of rent in my Income Tax Return for this financial year?

  2. Can I declare 100% of the rental income in my ITR with a self-declaration, given that I am the legal heir and rent is being received fully?

  3. Is there any issue from the income tax department if legal ownership (title transfer) is still pending, even though I am the legal heir?

  4. Would it be advisable to add a note or supporting declaration while filing the return?

I want to ensure correct reporting while avoiding future scrutiny.
Thank you for your advice.