Let \(\varGamma \) be a finite additive Abelian group. A subgroup magic rectangle is an \(m \times n\) array \(\mathbb {S}=(\zeta _{i,j})\) , where \(\zeta _{i,j} \in \varGamma \) for all i, j and \(|\varGamma |=mn\) , each element appears exactly once in such a way that the set of all row-sums forms a subgroup of order m and the set of all column-sums forms a subgroup of order n. This combinatorial object is a generalisation of the constant sum partition of a finite Abelian group and group magic rectangle. In this article, we discuss the structural properties of subgroup magic rectangles over elementary Abelian 2-groups, Abelian groups whose order is the product of a given prime powers, and provide a characterisation for the existence of a subgroup magic rectangle over \(\mathbb {Z}_{mn}\) , where \(\gcd (m,n)\) is odd. Moreover, a recursive backtracking algorithm is given to construct a subgroup magic rectangle over \(\mathbb {Z}_{mn}\) .