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Income-tax Act, 1961 · Chapter IV: Computation of Total Income · C.—Income from house property

Section 22: Income from house property

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

In plain words

The annual value of buildings or attached land that the assessee owns is taxed under the head income from house property. Parts used for the assessee's own business, whose profits are taxed, are left out.

  • Tax is on the annual value, a notional figure fixed by the next section, not simply on rent received.
  • The person taxed is the owner. Courts treat a person who has the rights of an owner, though without a registered deed, as owner for this purpose.
  • Whether rent from letting property is house property income or business income depends on the main purpose and nature of the activity.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee is the owner, other than such portions of such property as he may occupy for the purposes of any business or profession carried on by him the profits of which are chargeable to income-tax, shall be chargeable to income-tax under the head —Income from house property‖.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 22