Hra exemption

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Assesse is residing with his parents in a rented accomodation. Rent paid by father as the rent deed is registered with his father name. Actual Rent paid by assessee to his father because father is dependent on assessee & father paid the rent to landlord.

Assessee receives the HRA from his employer.

How the assesse claim HRA exemption??? What is the writing formalities to be done ????

Replies (4)

Normally, HRA exemption is available only to the actual payer of the rent from whose account it is paid. However, in very rare cases, the IT officer may allow deduction if you are able to justify and prove that assessee's father is not taxable to income tax and does not file return and does not claim HRA or rent as a deduction.

 

To avoid litigation it is better to revise the agreement in which instead of father name of assessee should be written.

Assessee cant claim exemption

one solution is that if landlord write in receipt as

PAID BY ......... (ASSESSEE'S NAME) 

den u can claim 

HRA deduction can be claimed by son in case the rent receipt is issued in the name of employee s/o sh..... HRA provisions allows deduction for Rent PAID over 10% of salary.


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