I have given my shop on rent and I also facilitate services like providing of computers and other ancillary services to the tenant. I receive rent from the tenant which includes service charges. How should it be brought to tax?

I have given my shop on rent and I also facilitate services like providing of computers and other ancillary services to the tenant. I receive rent from the tenant which includes service charges. How should it be brought to tax?

In such cases, the best approach would be to bifurcate the rent amount into two categories ---‘rent’ and ‘service charges’. The amount of rent received is to be charged as Income from House Property and the amount of service charges received is to be treated as ‘Income from other sources’.