House rent exemption towards tds on salary deduction

Respected Sir / Madam

Can daughter take deduction on rent paid on flat where her old mother resides?
Further, in rent agreement name of licensee is her brother, but brother is not claiming deduction of rent payable. Can daughter get deduction of rent paid for flat in which her old mother resides?
Replies (7)
Quick Summary
This discussion explores the complexities of claiming House Rent Allowance (HRA) tax exemption. Specifically, it questions whether a daughter can claim deductions for rent paid on a property occupied by her elderly mother, even if the rent agreement names her brother as the licensee. The advice highlights the importance of proper documentation, including the landlord's PAN where applicable, and warns against tax avoidance schemes that could lead to penalties.

These are risky things..Income Tax is sending notices day by day ..Don't fall in trap for avoidance of tax.

300% penalty may be levied if found guilty
It's better to have documentation evidence from landlord mentioning the pan. if individual assesse paid rent then it is not required.
If you are residing in the house and if you have paid rent and rent agreement is made in your name then only you can claim rent for HRA purposes
That is quite imperative and obvious. But it has been seen the landlord does not want to share his pan number.Some practical problems are always there.
PAN is mandatory if the rent is above 1lac per annum
Otherwise 20%
Landlord PAN is for formalities purposes only ..And only employees PAN will be used for Tds filing

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