HRA deduction - Clarification required

Hi,

I refer to Section 10(13A) and rule 2A regarding HRA deduction.

I reside in Mumbai flat on rent. I have a written Rent deed executed with landlord.

My family stays in Delhi flat on rent. I have a written Rent agreement executed with landlord.

Can I claim HRA deduction on total rentals paid for both the houses ? Income tax act, 1961does not specifically mention anything in this regard.

Request if someone can clarify on this.

Regards,

Rivneet Chadha

Replies (6)

No HRA deduction can be claimed only for one house in which you are residing at mumbai.

hra deduction can be claimed for only one house...

the one in which you are staying in!

It is question of law
 

In general you can claim deduction only for HRA for whom you received from employer

if your employer paid for both houses Delhi as well as Mumbai, in this case act is silent and you have the option to do reasonable treatment

When an employeer will give HRA then he will not mention the rented property details against the HRA. So employee will have no option to get exemption for 2 flats in this section. He will only get HRA exemption u/s 10(13A) for the flat in Mumbai.

Originally posted by :Mukesh Rawal
" It is question of law
 
In general you can claim deduction only for HRA for whom you received from employer
if your employer paid for both houses Delhi as well as Mumbai, in this case act is silent and you have the option to do reasonable treatment
"


 

If Assessee is HUF then he  claim HRA deduction on total rentals paid for both the houses.

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