Hra


This query is : Resolved 

28 February 2013 whether HRA is exempted in case of rent paid to spouse?
If no,then in what section?

28 February 2013 Hi Neha,

The relationship between a husband and wife is not commercial in nature and therefore the rent paid to spouse is not considered by the income tax authorities. On the other hand, rent paid to the parents is eligible for exemption. If you stay with your parents and pay rent to them then you can claim for tax deductions.

However you need to keep all your rent receipts since it is the only proof that you are paying rent. HRA exemptions are only available on submission of rent receipts or the rent agreement.

Thanks!!

28 February 2013 agree with Vaibhav
and your wife must show that income in her return if she file return, so that there will be no problem

01 March 2013 sir,
i have asked that if exemption not provided...then in what section?
or quote any case law under which it is disallowed.

01 March 2013 actually husband wife don't have commerical transactions.

you can do it, wife can issue rent receipt and show income in her return as house property income. husband can show that in his return with PAN of wife to make it strong evidence.
BUT
if ITO will check then he can reject it, because it is avoidance of tax. husband and wife live in one home then how can she can get rent from husband.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
29 July 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 23 July 2026
Article

Gianender & Associates

New Delhi

CA Inter

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Follow