Rental Income Tax for Landlords
House-property income, deductions, TDS on rent and GST on commercial rent
- 1ComputeAnnual value and deductions worked out.
- 2OptimiseRegime and set-off impact compared.
- 3FileReported in the right ITR form.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Rental Income Tax for Landlords
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Rent from property is taxed as income from house property: annual value minus municipal taxes paid, then a flat 30% standard deduction and home-loan interest. Under the old regime, a loss from house property can be set off against other income up to ₹2 lakh a year, with the rest carried forward; under the new regime it can't be set off against other heads. Individual tenants paying more than ₹50,000 a month deduct 2% TDS under Section 194-IB.
The 30% deduction covers repairs and maintenance, so actual repair bills aren't deducted separately. Interest on a loan for a let-out property is deductible in full within the house-property head, but the set-off limits decide how much reduces your other income.
Commercial rent can attract GST once the landlord's turnover crosses the registration threshold, and companies or audited businesses paying rent deduct TDS under Section 194-I. NRI landlords face 30% TDS — see our NRI rental income page.
| Head of income | Income from house property |
|---|---|
| Standard deduction | 30% of net annual value |
| Loss set-off (old regime) | Up to ₹2 lakh a year against other income |
| Tenant TDS (individuals) | 2% under Section 194-IB if rent > ₹50,000 a month |
| Commercial rent | GST once turnover crosses the threshold |
Who this is for
Common scenarios where this service is a good fit.
- Landlords with residential or commercial rent
- Owners with home loans on let-out property
- Tenants who must deduct TDS on rent
What you get
Clear deliverables so you know exactly what's included.
- House-property computation
- Regime comparison for interest and losses
- TDS reconciliation
- GST registration advice for commercial rent
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Annual value and deductions worked out.
Regime and set-off impact compared.
Reported in the right ITR form.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- Rental income
- Residential and commercial rent for individuals and HUFs.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
