HRA exemption 10(13A)

Page no : 2

Murtaza I Bhagat (Tax & Finance Consultant) (10523 Points)
Replied 28 March 2021

Effect will be same ....in case of fixed amount in receiving and paying....!!!

Siva Raj (358 Points)
Replied 28 March 2021

I will explain the scenario. HRA received for ever month and total is 240000 and rent paid for the month of April, may, January, February and March in between period rent was not paid because of covid 19, the main issue is if I calculate for yearly basis means one amount comes and monthly means different amount comes. Because rent not paid month HRA exemption is zero due to least rule on monthly basis. please explain