HRA For Income Tax
This query is : Resolved
Renjith.R.s.
(Querist)
12 January 2011
If a person is getting HRA as a part of salary, but he is staying in his own house, whether he can claim actual HRA received as deduction from salary while calculating tax liability
CA Sanat Pyne
(Expert)
12 January 2011
NO.
Section 10(13A) requires 2 conditions for claiming HRA exemptions:
1. The residential accommodation occupied by the assessee should not be owned by himself; and
2. The assessee has actually incurred expenditure on payment of rent in respect of the Residential accommodation occupied by him.
Section 10(13A) requires 2 conditions for claiming HRA exemptions:
1. The residential accommodation occupied by the assessee should not be owned by himself; and
2. The assessee has actually incurred expenditure on payment of rent in respect of the Residential accommodation occupied by him.
Renjith.R.s.
(Querist)
12 January 2011
Thanks .........
Sunil Kr. Sanganeria
(Expert)
12 January 2011
if a person owns house in the same locality or city in which one is employed, than HRA will not be available
12 January 2011
no he can not
Manmohan ACA, CS
(Expert)
12 January 2011
Exemption u/s 10(13A) for HRA will not be available if a person resides in his owns house and entire HRA shall be taxable !!
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Capital Gail Exemption Certificate
- Taxation of crypto futures in India Fy 2026- 2027
- Transfer of Physical Stock Between Two Proprietorship Concerns
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
