Whether rental income could be charged to tax in the hands of a person who is not a registered owner of the property?

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..... is not the owner of the property, then rental income is not charged to tax under the head Income from house property ( E.g. Rent received by tenant from sub-letting). In the following cases a person may not be the registered owner of the property, but he will be treated as the owner ( i.e., deemed owner) of the property and rental income from property will be charged to tax in his hands: ( .....

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..... er (although he may not be the registered owner). Section 53A of said Act prescribes following conditions: ( a ) There must be an agreement in writing. ( b ) The purchase consideration is paid or the purchaser is willing to pay it. ( c ) Purchaser has taken the possession of the property in pursuance of the agreement. (5) In case of lease of a property for a period exceeding 12 year .....

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