Taxability of rent paid and received

Hi...
I own a house in Mumbai which I use for my residential purpose. Apart from this I don't own any other house. Now in F.Y 17-18 I let out this house to for monthly rent of 20,000 and I shifted to other house in the same building and on that I m paying monthly rent of 23,000.
I do not have salary income. I have income from business only.
Now kindly guide me on taxability of these two transactions,
1. Receipt of monthly rent of 20,000
2. Payment of monthly rent of 23,000