Da
neha pritmani (ca) (182 Points)
02 December 2015
for calculation of exemption of hra...whether arrears of DA is also considered as part of salary.?
Stranger
(.)
(5526 Points)
Replied 02 December 2015
@ neha pritmani : For the purpose of HRA exemption u/s10(13A), dearness allowance is taken into consideration on due basis only if it is part of salary for computing all retirement benefits in respect of the period during which rental accomodation is occupied by the assessee in the previous year. Hence if arrears of DA is related to relevant previous year, even though not received during the previous year, it will be considered for HRA exemption purpose.
Hope your doubt is cleared now...
CAclubindia
