Vijay is seeking clarification on his salary structure in Delhi, specifically the breakdown of his Basic Salary (£19,000) and HRA (£28,500). He owns his home and doesn't pay rent. The response indicates that while the structure might seem unusual, it's not against regulations. However, since no rent is paid, the entire HRA amount will be taxable, and he won't be eligible for HRA relief under Section 10(13A).
16 July 2022
In that case whatever amount of basic salary or HRA you get will be totally taxable. Or no question of HRA relief u/s. 10(13A). Though salary structure is not practical, but not against any rule.