House rent allowance

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Querist : Anonymous

Querist : Anonymous (Querist)

16 March 2012 I wan tto know about the conditions to claim HRA ??
1.Is it necessary that such expense (rent) should be borne by the employer??
2.having HRA component in the Salary calculation is acceptable to claim the deduction ,the same is not shown in Form 16 of the Employee ?

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)

16 March 2012 1) HRA deduction allowable lower of the below three.
1) Actual HRA received
2) Excess of rent paid over the 10% of the pay+DA
3) 40% of the gross salary(for Chennai,Bangalore,Calcutta,Delhi it is 50%)

2) If the HRA deduction not allowed in Form 16 the HRA deduction do not claim. However 80GG deduction can be claim if the conditions specified in such section satisfied.
OM SAI SRI SAI JAI JAI SAI

Querist : Anonymous

Querist : Anonymous (Querist)

16 March 2012 But then u/s 80GG ,the claim amount would differ than the above 3 conditions

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)

16 March 2012 Yes it would be differ i said if your employer not disclosed you HRA deduction amount in form 16 and you satisfies the conditions specified in section 80GG then you will get the 80GG exemption.
OM SAI SRI SAI JAI JAI SAI

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