Rental income from joint properties

Sai Akhil (9 Points)

21 February 2024  

Dear community, 

I require your help to figure this out

There are some house properties and vacant lands that are jointly owned by myself, my sister, and my mother. Rent is being credited directly to my mother's account based on the NOC given by my sister and myself. We don't want to claim anything from that rent. These properties were inherited equally by all three of us from my Late father based on Hindu Succession. TDS where applicable is also being deducted by the tenant only in my mother's name.

Whether the income from rent need to be shown in the ITR of all co-owners or only in my mother's returns? Is this a case of diversion of income by overriding Title or merely an application of income?