Please Help: Apartment having pan card with status of AOP - Taxation Matters

Sir, We residing in Apartment having 16 Flats and also have PAN Card as AOP. For FY 2013-14, we have income of Rs. 181296 and Expenses of Rs.154422. And For FY excess of income over expenditure was Rs. 26874. This Income includes 1) Interest on FD (TDS Deducted by Bank) 2) Interest on Saving A/c 3) Maintenance Amount 4) Tower Rent Income. Questions 1) Whether AOP need to filed Income Tax Return? 2) If Yes, Please Guide in Details with Tax Rate and other procedures. Thanks in Advance.

Sir,
We residing in Apartment having 16 Flats and also have PAN Card as AOP. For FY
2013­14, we have income of Rs. 181296 and Expenses of Rs.154422. And For FY
excess of income over expenditure was Rs. 26874.
This Income includes 1) Interest on FD (TDS Deducted by Bank) 2) Interest on Saving
A/c 3) Maintenance Amount 4) Tower Rent Income.
Questions
1) Whether AOP need to filed Income Tax Return?
2) If Yes, Please Guide in Details with Tax Rate and other procedures.
Thanks in Advance.