Is rental income from subletting chargeable to tax under the head “Income from house property”?

​Rental income in the hands of the owner is charged to tax under the head “Income from house property”. The rental income of a person other than the owner cannot be charged to tax under the head “Income from house property”. Hence, rental income received by a tenant from subletting cannot be charged to tax under the head “Income from house property”. Such income is taxable under the head “Income from other sources” or profits and gains from business or profession, as the case may be.​