House Property Income

Income from house property includes rental income from let-out properties and deemed rental income from self-occupied properties. You can claim deductions for municipal taxes, standard deduction, and home loan interest (Section 24) and principal repayment (Section 80C).

Types of House Property

Self-Occupied

Property used for own residence - deemed rental income is nil, but interest deduction available.

Let-Out Property

Property given on rent - actual rental income taxable after deductions.

Deemed Let-Out

More than one self-occupied property - one treated as self-occupied, others deemed let-out.

Deductions Available

  • Section 24: Home loan interest up to ₹2 lakhs
  • Section 80C: Principal repayment up to ₹1.5 lakhs
  • Standard Deduction: 30% of net annual value
  • Municipal taxes paid during the year
  • Unrealized rent recovery deductions
  • Vacancy allowance for let-out property

Documents Required

  • Property ownership documents
  • Rent receipts (if let-out)
  • Home loan interest certificate
  • Municipal tax payment receipts
  • Principal repayment proofs
  • PAN Card and Form 26AS

Calculate Filing Fee

Enter your property value to know the exact filing fee

Fee Structure
Up to ₹10 Lakhs
₹10 Lakhs to ₹20 Lakhs
₹20 Lakhs to ₹30 Lakhs
Above ₹30 Lakhs

Enter property value above to calculate your filing fee

File Your House Property Return