my scenario: apartment rental starts from 15/11/2010.

therefore, would it be right I if I calculate my rental income for the YR2010 as below?

Gross rental income = rental for Nov + Dec 2010
minus the followings:
1. home loan interest from Nov + Dec 2010
2. quit rent for Year 2010
3. assessment for Year 2010 - please advice if I can claim in full or divide the annual total amount by 12 and multiply by 2 (to count in the 2 months rental that I have received for 2010)?

thank you,
Jade

it does make sense to do it that way though. sent LHDN an email, hopefully they will reply.