Treatment of rental income

Is assessee Individual or firm or Company?
If Firm then kindly refer object clause of partnership and if company then refer MOA...
Why to refer??
Because as per section 22 of It, Act 1961...
Income from HP shall be Charged to IFHP only if..
1. He is owner of that HP and
2. HP is not used for Business or Profession..

if above conditions are not satisfied then Income shall be charged to PGBP

Rent received is taxable under IFHP

Assess a partnership firm

What is object clause mentioned in deed?

In case of an individual it is a rental income in other cases it can be treated as business income also

Show it as business income