HRA and Notional Reny

This discussion clarifies the tax implications of claiming House Rent Allowance (HRA) when you own a property that is self-occupied while you pay rent elsewhere. The consensus is that if your Noida flat is self-occupied, you do not need to declare notional rental income from it. This is because for tax purposes, a self-occupied property does not generate income. You can claim two houses as self-occupied, so owning a flat in Noida and renting in your hometown is permissible without incurring notional rent charges on your owned property.