INCOME TAX25 Sept 2026
Can you rent out a residential apartment as an b&b or service apartment? Check the rules | Mint
Residents of a Ghaziabad society protested against flats being run as Airbnb-style short stays. India has no central law on short-term rentals, so owners must satisfy three separate rule sets at once. Uttar Pradesh's 2025 Homestay and Bed and Breakfast Policy needs Tourism Department registration and local no-objection certificates. Check your society bylaws before listing your flat as a homestay.
Key Statutory Highlights
- India has no central law on short-term rentals, but that alone does not give a flat owner the right to run a residential unit as a bed and breakfast.
- In Uttar Pradesh, the Homestay and Bed and Breakfast Policy, 2025 requires registration with the Tourism Department after no-objection certificates from the local authorities concerned.
- Both routes are capped at eight rooms, and the owner's family or a caretaker must actually live in the unit; hotels, motels and guest houses are excluded.
Actionable Advice for Taxpayers / Founders:Before renting your flat as a bed and breakfast or service apartment, check your society bylaws and confirm the state registration and no-objection requirements with a professional, since a society can pass a resolution, issue a written notice or seek a court injunction.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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