I am leaving in bangalore in a rented house,and my wife and kids are living in gurgaon in other rented house. Can i claim the house rent of both the houses under HRA exemption. anilthakan@gmail.comhe
No, the exemption is allowed only on the residence taken on rent by the Assessee. Therefore, HRA exemption may be allowed only on the residence taken on rent by you and not by your family. Section 10 (13A) is as follows
“’13A) any special allowance specifically granted to an assessee by his employer to meet expenditure actually incurred on `payment of rent (by whatever name called) in respect of residential accommodation occupied by the assessee, to such extent as may be prescribed having regard to the area or place in which such accommodation is situate and other relevant considerations.
Explanation.For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply in a case where
(a) the residential accommodation occupied by the assessee is owned by him ; or
(b) the assessee has not actually incurred expenditure on payment of rent (by whatever name called) in respect of the residential accommodation occupied by him ;”
(a) the residential accommodation occupied by the assessee is owned by him ; or
(b) the assessee has not actually incurred expenditure on payment of rent (by whatever name called) in respect of the residential accommodation occupied by him ;”
Please note the singlar word “reseidential accomodation” and not “accommodations”.
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