HRA exemption on salary arrears

Tax queries 1670 views 3 replies

a friend of mine has received salary arrears pertaining to F.Y.1996-97 in F.Y.2008-09 which includes HRA. now while disclosing tat income can i claim exemption for the HRA included in tat income...? ( i.e.can exemption on HRA received for the F.Y.1996-97 be claimed in this Assessment year)

Replies (3)

I think Balaji

Still We can Claim Exemption because in this Section no where mentioned that HRA should be of same year it can be for last years but exemption should be on the basis of those three conditions to claim HRA Exemption .

  NO HRA EXEMPTION CANNOT BE CLAIMED THIS YEAR ON THE ARREARS RECEIVED.

REFER TO THAT SECTION AND CALCULATE ACCORDINGLY

Mr. Balaji, One can claim HRA exemption as per sec10(13A) only if he is accomodating himself on a rental house not provided by his employer. In this situation Exemption cannot be claimed as the matter relates to past.


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