Rental income from a shop is taxable under which head of income?

Rental income from a shop is taxable under the head "Income from House Property" because the term "house property" is not limited to residential properties. It includes any building or land attached thereto, whether used for residential or commercial purposes. 

Therefore, income generated from renting out a shop falls under the scope of "Income from House Property" for tax purposes.

Further, it is to be noted that if renting of shops is in the nature of business carried out by the person, then such rental income from shops will be charged to tax under the head "Income from Business or Profession"