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HRA deduction
can assessee claim deduction of HRA if he is residing in a house registered in the name of his mother?
Replies (8)
Yes, with actual rent paid as per rent agreement; and the rental income offered to assessment by mother.
sir, even if assessee is paying the loan installments of such house, then also ans would be same or not?
he can claim HRA deduction only when actual rent is paid to his mother as per rent agreement.however he can not claim deduction of loan installments because house is register in the name of his mother.
assessee only want to take HRA deduction as he is paying rent as per rent agreement. He doesn't want to take deduction of loan payment as he is neither owner nor co owner of house. My ques is, wil there be any tax consequences becoz assessee has taken loan for such house n paying loan installements therefor, but home is registered in the name of mother i.e owner
There will be no tax consequences if he is paying loan installments.
(1) Assessee claim HRA for rent paid to his mother.for this purpose rent should be paid through banking channel.
(2) Mother of assessee should also file ITR by showing income from house property.
(1) if loan is in the name of assessee and assessee mother than assessee mother will be take the deduction of interest and principle paid from rent received.
(2) Assessee will take HRA benefit for rent paid.
okk sir, thanku so much.
I got it.
I got it.
Unfortunately, one can only claim HRA deduction when actual rent is paid to his mother as per rent agreement/lease agreement. Therefore, he won’t be able to claim deduction of loan installments because house is registered by his mother’s name. Get more insights at my Finance Hub
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