Claiming hra exemption - efiling itr1

This query is : Resolved 

06 July 2012

I had switched Job and have two form 16. I couldn't submit the proof for house rent to my current employer and so HRA is not exempted as per my form 16.

I want to claim HRA exemption while filing e-return but there is no column for HRA component in ITR1.

Can I deduct my HRA allowance from "Gross Total Income" mentioned in my Form 16 and put the adjusted value in "Income chargeable under the head Salaries" field of the TDS sheet of ITR1?

Or is there any other way to claim HRA exemption?

I have same query for claiming Medical expenses as well.

Mohit Naithani (Expert)
07 July 2012

You can claim HRA (lease of the following is exempt)
1) Actual HRA Recv.
2) 50% of Salary {Basic + DA(if in term) + %age of commission on sale}.
3) Excess rent paid from 10% of salary.

1.HRA not exempt if you did not pay any rent.
2.You can pay rent to his father also but he have to show the amount in his total income under the head of Income from other Sources.
3 an individual did not pay rent to his wife.

You can deduct the amount of HRA and Medical Expenses (upto 15000/-) from Gross Total Income. There is no separate column for the same in ITR1

Note: Fixed medical allowance is fully taxable.

Kapil (Querist)
07 July 2012

My major concern here is, If I deduct given amount from "Gross Total Income", there will be mismatch in "Income chargeable under the head Salaries" in TDS sheet and "Gross Total Income" mentioned in form 16. Will this be a problem at later point of time?

Note: I have HRA proofs with me (Agreement and Rent receipt).

Mohit Naithani (Expert)
07 July 2012

If u have HRA proof then their is no problem, If their is any query from IT Dept then u have to show your computation with Proof of HRA Exemption and medical reimbursement.....

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