House rent agreement for exempt in it

In your case you can claim HRA by paying rent to your mother, but if you pay rent you have to pay rent at below tax exemption or otherwise your mother income attracts IT.

Yes shivguru is right

Originally posted by : Sivaguru SM
	In your case you can claim HRA by paying rent to your mother, but if you pay rent you have to pay rent at below tax exemption or otherwise your mother income attracts IT.

Thanks to reply but I want to ask you that is it needed of Rent Agreement or only receipt is valid or only bank payment entry in passbook is valid? And one more clarification that the owner of the home is my mother and there are no income by her and I only pay rent of 5000 per month.

Kindly suggest, thanks in advance.

as you are paying rent to your mother so you need not rent agreement.

secondly as you are paying rent INR 5000 pm so your mother is also need not file return even no need to pay tax (if this is only income of your mother).