Regarding house rent allowance

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 September 2013 A property is held by father & Son in 50-50 ratio. Both are receiving Salary & HRA. Can they claim HRA from there income? If yes, how much HRA they can claim.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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12 September 2013 What is the query, since both are having house property, why HRA claim?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Regarding House Rent Allowance (HRA) claim when a property is jointly owned by father and son (50-50 ratio), and both are salaried:

Can they claim HRA exemption?
Yes, both can claim HRA exemption if they are paying rent for accommodation they actually occupy.

Key points:
Simply owning a property (even jointly) does not automatically allow you to claim HRA exemption on your salary income if you are living in that owned property.
To claim HRA exemption, the assessee must actually pay rent to a landlord (someone else) for the accommodation they occupy.
If they live in a self-owned property, HRA exemption is not available.
What if father and son live in their jointly owned property?
They cannot claim HRA exemption on the salary they receive because they are not paying rent to a third party.
Even if father and son pay rent to each other, it won't be considered valid for HRA exemption since they are owners.
What if they live in a rented property owned by someone else?
Each can claim HRA exemption based on the rent they actually pay for their share of accommodation.
The amount of exemption depends on HRA received, rent paid, salary, and city of residence.
Summary:
Owning a house jointly means no rent paid → no HRA exemption on salary.
To claim HRA, the salary recipient must pay rent to a landlord who is not a close relative or co-owner.

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