1. What about room rental in private property? For private property no registration required and no stamped contract for room rental.
2. If declare room rental, then how to claim tax deduction for expenses like additional PUB (used by tenant), tenant room furniture/repairs etc, other tax-deduction like mortgage interest, maintenance fees, broadband subscription etc?? how do you separate expenses for owner use and tenant use since many things are shared??
3. what if u let a friend stay in ur room and he/she pays/compensates you (on a goodwill/mutual understanding basis) ?? is that rental income?
4. and for argument sake, what if u rent out ur room, then the tenant later become ur boyfriend/girlfriend etc ;-) and then shares your expenses? At what point does it cease to be "rental" income?? complicated sia...