A grandmother gifts a let-out flat to her 12-year-old grandson. The rent is included in his father's total income under section 99 of the Income-tax Act, 2025. Under which head of income is the rent…

Clubbing under section 99 only decides whose total income includes the amount; the income keeps its own character and is computed under the head that fits its nature. Rent from a let-out flat owned by the child is therefore computed under 'Income from house property' before being included in the father's income. Clubbed income is not moved to 'Income from other sources' merely because it belongs to another person.