ARE RENT RECEIPTS MANDATORY FOR HRA EXEMPTION?

This query is : Resolved 

27 May 2020 ARE RENT RECEIPTS MANDATORY FOR HRA EXEMPTION OR RENT AGREEMENT IS SUFFICIENT?


27 May 2020 Rent receipts are required

27 May 2020 Please refer page 27 of CBDT Circular 4/2020 dated 16-01-2020.

27 May 2020 What If the landlord is NRI we cannot take rent receipts from them due to their non availability and we have taken rent payment proof such as bank statement from the employees

27 May 2020 Any evidence can be shown as proof like Rent Payment Receipt, Agreement, Bank Statements or any certification or declaration on the same.

To bring certainty and uniformity, section 192(2D) provides that person responsible for paying (DDOs) shall obtain from the assessee evidence or proof or particular of claims such as House rent Allowance (where aggregate annual rent exceeds one lakh rupees);


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 10 July 2026
Article Assistant

N S Gokhale & Co

Thane

CA Inter

View Details
Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details