23 June 2012
An assessee has income from salary. During the PY 2011-12 he received HRA from the company on which exemption was not availed as shown in form 16 although he was residing on the rented flat. T.D.S for every month had been accordingly deducted. An asseessee could produce rent receipt when asked for.
Sir my question is when the return is to be filed for the relevant PY, can the exemption of HRA be claimed and also please suggest the steps to be taken in case the return is to be scurutnise.
24 June 2012
The employer could have been requested to grant the exemption by providing the rent receipt etc. . In case HRA has been separately shown by the employer, you can claim exemption in the return of income. . In case , the assessee be asked for explanation, he should produce the rent agreement, Rent Receipts etc to substantiate his claim. .