A person owns a building and lets it to a tenant solely to earn rent, not as part of any business. Under which head is the rent assessed?

Section 20 of the Income-tax Act, 2025 charges the annual value of buildings owned by the assessee under the head Income from house property, so rent from an owned building let out as an investment falls under that head. Income from other sources applies only where no specific head applies, and business income would arise only if the letting were part of a business of commercial exploitation.