Ghar, flat ya dukaan kiraye par di hai to kiraya aapki income hai aur us par tax lagta hai — lekin poore kiraye par nahi. Income Tax law rental income ko 'Income from House Property' maanta hai aur isme kuch automatic deductions milti hain jo tax kaafi kam kar deti hain. Ye guide calculation step-by-step samjhati hai.
Quick Summary
- Rental income 'Income from House Property' head mein taxable hai
- Saal mein diya gaya municipal/house tax kiraye se minus hota hai
- Uske baad 30% standard deduction automatic milti hai — actual kharche dikhane ki zaroorat nahi
- Let-out property ke home loan ka poora interest deduct hota hai
- House property ka loss doosri income se max ₹2 lakh tak hi set-off hota hai (old regime)
Rental Income Ka Calculation — 4 Steps
| Step | Kya karna hai | Example (₹) |
|---|---|---|
| 1 | Gross Annual Value — saal bhar ka kiraya (₹25,000 × 12) | 3,00,000 |
| 2 | Minus: saal mein bhara municipal/property tax | (10,000) |
| 3 | = Net Annual Value | 2,90,000 |
| 4 | Minus: 30% standard deduction | (87,000) |
| 5 | Minus: home loan interest (agar hai) | (1,20,000) |
| Taxable house property income | 83,000 |
Dhyan dein: 30% standard deduction maintenance, repairs, painting jaise kharchon ke liye fixed deduction hai. Aap actual kharche alag se nahi dikha sakte, chahe zyada hue hon ya kam.
Self-Occupied Ghar Ka Rule
Jis ghar mein aap khud rehte hain, uski annual value zero maani jaati hai. Aap do ghar tak self-occupied maan sakte hain (dono ki annual value zero). Teesra ghar khaali bhi ho, to use 'deemed let-out' maana jaata hai aur uske notional rent par tax lagta hai.
Home Loan Interest — Let-Out vs Self-Occupied
| Property type | Interest deduction | Regime |
|---|---|---|
| Self-occupied | Max ₹2,00,000 per saal | Sirf old regime |
| Let-out | Poora interest, koi limit nahi | Dono regime |
| Loss set-off (doosri income se) | Max ₹2,00,000; baaki 8 saal carry forward | Old regime |
New regime mein loss set-off nahi hota
New tax regime mein let-out property ka interest deduct to hota hai, lekin agar house property se loss banta hai to use salary ya business income se set-off nahi kar sakte. Jinka home loan interest kiraye se zyada hai, unke liye old regime behtar ho sakta hai. Details hamari home loan tax benefits guide mein hain.
Kaunsi ITR File Karein
- Salary + ek house property + interest income (total ₹50 lakh tak): ITR-1
- Ek se zyada house property, ya capital gains: ITR-2
- Business/profession income bhi hai: ITR-3 (ya presumptive mein ITR-4, ek house property tak)
Tenant agar mahine ka ₹50,000 se zyada kiraya deta hai to wo TDS kaat sakta hai — ye TDS aapke Form 26AS/AIS mein dikhega aur tax mein adjust hoga. Iske rules hamari TDS on rent guide mein hain. NRI landlords ke liye alag rules hain — NRI rental income guide dekhein. Rental income ke saath ITR file karwane ke liye hamari ITR filing service available hai.
Frequently Asked Questions
Kya kiraye ki poori income par tax lagta hai?
Nahi. Municipal tax minus karne ke baad 30% standard deduction milti hai, aur let-out property ke home loan ka interest bhi deduct hota hai.
Dukaan ke kiraye par bhi 30% deduction milti hai?
Haan, commercial property ka kiraya bhi 'house property' income hai (agar aap khud business nahi chala rahe), aur 30% standard deduction milti hai. Lekin commercial rent par GST ka rule alag hai.
Kya repair ka kharcha alag se deduct kar sakte hain?
Nahi. 30% standard deduction hi saare repair/maintenance kharchon ke liye hai — actual kharche alag se deduct nahi hote.
Kiraya cash mein milta hai to bhi dikhana zaroori hai?
Haan, rental income cash mein mile ya bank mein, ITR mein dikhana zaroori hai. AIS mein tenant ka TDS aur bank credits dikh sakte hain, isliye income chhupana notice ka kaaran ban sakta hai.
House property income ke rules Income-tax Act ke tahat hain (1 April 2026 se Income-tax Act, 2025 mein renumber hue hain, substance same hai). Ye jaankari 24 September 2026 tak ki hai — apne case ke liye humse consult karein.