Hra exemption for rent paid in another city

If you could go through section 10(13A) for exemption of HRA, it clearly states that exemption for payment of rent in respect of residential accommodation occupied by the assessee. Since the house in Bengaluru is not occupied by you, I think exemption cannot be claimed in respect of that house.

It is no where mentioned in the income tax law (i.e. either Act or Rules or circular or notification) that the accomodation shall situate in the place where employee is located to work or commute daily from such accomodation to the office.

Section 10(13A) or Rule 2A simply says .........."payment of rent in respect of residential accommodation occupied by him/the assessee......".

In my view the term "occupied by the assessee" includes occupied by his / her family and the payment of rent by whom is also relevant here. If spouse is also working in Bengalore and claiming such rent, the assesse cannot claim such rent for accommodation in Bangalore again.

@ Ram: But if one refers to the definition of assessee u/s 2(7), there is no express provision that assessee includes his/her family members. Right?

@ Poornima: What I mean to convey is that the accommodation is under the occupation of the assessee. However, in that accommodation assessee's family stays completely but the assessee stays occassionally or partially. There is a variation between occupation and stay.

Hi

I agreed with the statement of Ms Poornima ...

Thanks in Advance

Thank you all. On average, I stay in Bangalore around 50% of the time. Hence I was thinking that it's reasonable to say that the Bangalore house is occupied by me. Any thoughts? Thank you.