Can wife claim hra exemption in her salary

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 September 2013 Hi,

Can wife claim HRA exemption in her salary even her name is not mentioned in rent agreement. Rent agreement is made between landlord and her husband name.

Both husband and wife share 50%-50% share of rent amount and paying to the landlord. Husband claimed his half of the share of rent as exemption in his salary to save tax.

Can wife also claim her share of rent as exemption in her salary. Please note the wife name is not mentioned in rent agreement.

Please reply ASAP.

Regards

Ajay

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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04 September 2013 Wife Can't claim HRA exemption since rule 2A (b) of the Income tax Rules ,1962 can't be proved since she is not the tenant as per the said rent agreement.

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Querist : Anonymous

Querist : Anonymous (Querist)

05 September 2013 Thanks for the information.

Can you please explain what is income tax rule 2A (b).

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 September 2013 Inference of rule 2A(b) is, payment of rent is mandatory.
Though rent payment is shared, there is no evidence to prove the payment as rent by wife since the rent agreement is in husband's name. Therefore, wife looses the benefit of section 10 (13A).

Querist : Anonymous

Querist : Anonymous (Querist)

05 September 2013 Hi Mr. B. Chackrapani,

Thanks for the information.

Regards,
Ajay.

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