This discussion explores how to claim House Rent Allowance (HRA) exemption for the 2022-23 financial year, particularly for individuals paying rent in cash without receipts. While official advice stresses the need for proof like rent receipts or agreements, some suggest it's a common practice to claim HRA without them, especially for smaller amounts, with the understanding that scrutiny might later require evidence. Alternatives like Section 80GG deductions are also mentioned if HRA cannot be claimed.
It's a general practice to claim exemption of HRA even though the landlord has provided no receipt for rent. The HRA exemption amount is small, so this much risk can be taken.