Which head of income and clubbing of income

@ Rakesh

1. The income from letting out falls under the head "Income from House Property".  The amount is taxable in the hands of owner or deemed owner.

2. The clubbing shall be applicable if he has transferred the house property to her wife otherwise than for adequate consideration. In that case, he would be deemed to be the owner of that house property. The exception to this rule is, if the transfer has been done with an agreement to live apart.

3. The procedure to income tax efilling is:

a) Go the www.incometaxindiaefiling.gov.in and download the applicable ITR form.

b) Register the assessee on the website and activate the link send on the registered email id.

c) Fill the download form and generate xml file ready for upload.

d) login to income tax website mentioned above using the PAN

e) Upload the return efile > income tax return> upload return.

f) After uploading, download the ITR V and send the same to Bangalore.

rent from complex will be taxable under HOUSE PROPERTY.

it will be deemed income of assessee(i.e. clubbing)

if complex is in name of wife then rent will be taxable in hands of wife. 

@ hanish

if the property is in the name of wife than than separate return to be filed in wife name and if it is in the name of assessee than in his name as nikita said

@ hanish

how much one can charge for such return...

@ Rakesh

The income has to be taxable in the hands of owner. If the property is in name of Husband then it shall be shown in Husband's return and if it is in name of Wife, then it shall be taxable in hands of wife.

Separate return has to be filled for wife.... 

@ hanish

whether complex having many portions fetching rent consider as one house property or not and form ITR 1 sahaj is applicable..