HRA Deduction u/s10(13 A)

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This discussion clarifies whether both a husband and wife can claim House Rent Allowance (HRA) deductions under Section 10(13A) if the rent agreement is in both their names. If the rent agreement and receipts show equal payment by both, they can claim deductions in equal shares. However, if only one spouse pays the full rent, the other spouse cannot claim HRA unless the rent is demonstrably paid individually by each or one pays the landlord and the other reimburses them to show individual payment.

ragini jain

ragini jain (Querist)

25 July 2023 Can HRA deduction can be claimed by both husband and wife if they are working if the Rent agreement is in the name of both the persons??In what proportion of rent they claim HRA??

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

25 July 2023 If the rent agreement substantiates the rent payable by both parties equally and if they both pay the said amount every month authenticated by rent receipts; both of them can claim the deduction in equal share.

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ragini jain

ragini jain (Querist)

25 July 2023 What if only husband pays the full amount of the rent then wife will claim her part of HRA or not??

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ragini jain

ragini jain (Querist)

25 July 2023 Or it is necessary to pay individually the amount of Rent by both the persons??Shall they do so that one person pays the whole amount to landlord and another person transfers his part of share to another person???

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

25 July 2023 As such only rent payment to landlord will be accepted by employer to adjust the HRA amount from salary for calculation of TDS.
So, if both wish to get the deduction, the said rule is required to be followed by both of them.

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Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

13 September 2024 Good luck.

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