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Hra exemption

213 views 8 replies

Dev S N

Service

25 Points Posted on 16 January 2019

I used to stay with my parents in a rented place in Delhi - wherein I used to claim HRA exemption. Now, I have switched jobs and moved to Bangalore. I stay in a hotel here, so there is no rental agreement and hence I cannot claim HRA exemption here. However, I am continuing to pay rent for my rented place in Delhi (which has my name as the first name in the rental agreement), since my parents are staying there.

My question is - Since I cannot claim HRA exemption for my hotel stay in Bangalore, can I claim the exemption for the rent I pay for the Delhi house (even though my job location is Bangalore).

Thanks in advance!

Replies (8)

CA Naveen Chand

Chartered Accountant

12739 Points Posted on 16 January 2019

yes u can claim the HRA exemption u/s 10(13a) , place of job is irrelevant.

Giridhar S Karandikar

Team Lead

7558 Points Posted on 16 January 2019

while submitting your rent receipts to your employer he might question regarding the rent payment as your job place is different.
if employer rejects your claim then you can claim deduction under 80 GG

Dev S N

Service

25 Points Posted on 16 January 2019

Thanks. Another query - if I shift to a rented accommodation in Bangalore, will I be entitled to a tax exemption on both the rented properties (in Bangalore and Delhi)?

Giridhar S Karandikar

Team Lead

7558 Points Posted on 16 January 2019

yes you can claim but you have to provide justifiable reasons such as children kept with parents at another place other than workplace to complete their education

Vipul Acharya

Account Officer

653 Points Posted on 17 January 2019

That means assessee spouse and child must be living in 2nd house to claim HRA Exemption

Giridhar S Karandikar

Team Lead

7558 Points Posted on 17 January 2019

yes thats correct

Dev S N

Service

25 Points Posted on 17 January 2019

So if my parents stay in Delhi, I can't claim exemption for the Delhi house? I have no kids

Giridhar S Karandikar

Team Lead

7558 Points Posted on 17 January 2019

you need to provide justifiable reason. currently you can show that due to work you are required to stay at other place but you are unable to move your parents. then you can claim exemption for hra.
else you can also claim deduction under 80GG for rent paid at parents place and hra exemption for rent paid at your workplace