Assessee received HRA and owns house jointly with his brother. Both have equal share in the house. They have constructed the house contributing equal amount. Whether assessee can pay 50% of his HRA to his brother and claim exemption under Section 10(13A) of the Income Tax Act. Both brothers stay in the same house. Brother is a senior citizen and is neither working nor gets any other income. Whether Section 10 (13A) Explanation (a) is attracted as it states that this exemption is not applicable if assessee owns the accommodation and occupies the same.
Can any one throw a light on this point. If they are any case laws, please quote and advise.
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