House Rent Allowance Exemption u\s 10(13A)

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Surya Narayan (Querist)

16 February 2009 Is there any Circular or case law relating to rent paid to father or spouse and claiming exemption thereon on such amount. however i could not find any provision in the act for such.

Well however sec. 80GG limits assessee or hisspouse or child to own any residential accomodation. Does this impede any implication on the above matter.

chetan soni

chetan soni (Expert)

16 February 2009 Both Section talk about House rent paid rebate. The diff is that sec. 80 GG talked about person who is not in receipt of any house rent allowances from employer.

Now as far as you question its matter of tax planning. You can pay house rent to your father/spouse & can claim same for HRA exemption u/s 10(13A)the only thing what you should keep in mind that:
> There must be a rent agreement
> you Must pay rent every month by Chq. if possible
> Land owner should show this in his/her income tax return.

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