This discussion clarifies whether House Rent Allowance (HRA) must be included on salary slips when an employee doesn't pay rent. Experts confirm it's not mandatory if not part of company policy, but if HRA is generally provided, it should be included for all employees. The employee receiving it wouldn't claim an exemption if they don't pay rent.
30 June 2022
No HRA is not mandatory if you do not have that in the Company policy. If your company is paying HRA to all other employees, then mention HRA for that particular employee also. He will not claim the exemption against this HRA.