Section 24 and 10(13)
This query is : Resolved
28 April 2026
Hi,
I would like to know whether an assessee can claim both HRA u/s 10(13) and Interest on Home Loan section under 24? Is there any document from income tax act on the conditions?
I would like to know whether an assessee can claim both HRA u/s 10(13) and Interest on Home Loan section under 24? Is there any document from income tax act on the conditions?
28 April 2026
Yes, both can be claimed simultaneously, subject to conditions. HRA u/s 10(13A) is available when the employee is actually paying rent for residential accommodation and HRA forms part of salary. Deduction u/s 24(b) is available for interest on borrowed capital used for acquisition/construction/repair/renewal/reconstruction of house property. There is no blanket restriction in the Income-tax Act that both cannot be claimed together.
This can commonly happen where:
1. The assessee owns a house in one city but lives on rent in another city due to employment/business reasons.
2. The owned house is let out, deemed let out, or not convenient for actual residence.
3. The assessee genuinely pays rent and also pays interest on housing loan.
For self-occupied house property, interest deduction under Section 24(b) is generally restricted to ₹2L, subject to conditions; otherwise, the limit may be ₹30,000 in certain cases. The Income Tax Department also states that interest on housing loan for self-occupied property can be claimed up to ₹30K/₹2L depending on the case.
However, under the new/default tax regime u/s 115BAC, deduction for interest under Section 24(b) for a self-occupied house property is not allowed. The Income Tax Department’s house property guidance also mentions that Section 24(b) interest deduction for self-occupied house property is not available under the default regime.
Documents generally required:
* Rent agreement
* Rent receipts
* Proof of rent payment through bank/UPI
* Landlord PAN, where applicable
* Employer HRA declaration/Form 12BB or applicable declaration
* Home loan interest certificate
* Possession/completion certificate, where relevant
* Proof that the owned house and rented accommodation are different, especially if in different cities
Important caution: If the assessee owns a house in the same city and still claims HRA, the claim should be backed by genuine practical reasons and proper documentation, because such cases may attract scrutiny.
This can commonly happen where:
1. The assessee owns a house in one city but lives on rent in another city due to employment/business reasons.
2. The owned house is let out, deemed let out, or not convenient for actual residence.
3. The assessee genuinely pays rent and also pays interest on housing loan.
For self-occupied house property, interest deduction under Section 24(b) is generally restricted to ₹2L, subject to conditions; otherwise, the limit may be ₹30,000 in certain cases. The Income Tax Department also states that interest on housing loan for self-occupied property can be claimed up to ₹30K/₹2L depending on the case.
However, under the new/default tax regime u/s 115BAC, deduction for interest under Section 24(b) for a self-occupied house property is not allowed. The Income Tax Department’s house property guidance also mentions that Section 24(b) interest deduction for self-occupied house property is not available under the default regime.
Documents generally required:
* Rent agreement
* Rent receipts
* Proof of rent payment through bank/UPI
* Landlord PAN, where applicable
* Employer HRA declaration/Form 12BB or applicable declaration
* Home loan interest certificate
* Possession/completion certificate, where relevant
* Proof that the owned house and rented accommodation are different, especially if in different cities
Important caution: If the assessee owns a house in the same city and still claims HRA, the claim should be backed by genuine practical reasons and proper documentation, because such cases may attract scrutiny.
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