Renting of residential dwelling for use as residence

Following are covered in negative list

• House given on rent for residential and non commercial purpose

• Houses allotted by Government department to its employees and a license fee is charged for the same
• Furnished house given on rent for reasonable period

Following are not covered in Negative list and hence taxable

• House given on rent and the same being used as a hotel or a lodge:
• Rooms in a hotel or a lodge let out (whether for permanent or temporary stay)
• Furnished flats given on rent for temporary stay(short stay)