Hra exemption for both working individual living together

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Gaurav Jain (Querist)
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01 March 2014 If husband and wife both are working and living in same flat, then can HRA exemption can be claimed by both the working indivual on the basis of agreement made? and both are paying 50-50% rent. Kindly provide your views.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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01 March 2014 may not be as simple. to claim HRA exemption, the rent receipts should be in name of the person claiming to pay the rent. So it would be advisable for both husband and wife to ensure that the landlord issue separate rent receipts or alternatively if the payment is directly made from the bank a/c, each should transfer his own share from personal account to the landlord's account or you may use a joint account to make the payment.

Also, to strengthen your case, try to have the lease agreement in joint name