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Deduction of rent paid to wife

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Querist : Anonymous

Querist : Anonymous (Querist)

19 February 2018 An individual (husband) is doing job in private sector and also receiving HRA. He lives in
house being owned in name of wife.

Query is:

1 Whether the husband can show rent payment to wife and claim deduction of such
rent paid against HRA. Is it tenable in law?

2 In this case, son is also paying rent to his mother.

Arpit

Arpit (Expert)

19 February 2018 In the case of Bajrang Prasad Ramdharani v. Assistant Commissioner of Income-tax, Circle -14, Ahmedabad, ITAT has given the judgement that if house was owned by wife of assessee and assessee had paid rent to her through bank transfer entry, assessee had fulfilled twin requirements of section 10(13), i.e., occupation of house and payment of rent and, thus, would be entitled to exemption under section 10(13A)

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