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Hra exemption query for a practicing doctor in government se

Tax queries 796 views 1 replies

Respected sir/madam
in lieu of the new income tax rule of 2013 that it becomes mandatory for a person to disclose the PAN number of his/her landlord if he /she is claiming having actual rent paid in excess of 1,00,000 rupees.
I have a query in this regard-
If i claim a house rent paid of 8300 per month amounting to a total rent paid per annum of -99600
my basic  -46100
my DA-   51863

my HRA -28813
First question is whether NPA will also be added to the DA as I am a doctor in a government hospital?
If not can any one provide me a link with the actual site of income tax from where I can take a print out of the order.
If I claim the above mentioned rent paid
then for exemption being asked under HRA from total salary would be calculated by which formula?
if by -actual rent paid - 10 % of (basic+DA) then by this formula in my case the amount comes out to be in negative ?
can there be such a case where the HRA exemption can be negative. please help me in my case.
I would like an answer to my query as early as possible.
thank you(I have attached my november pay slip also here)
Dr.Anshuman Singh
9540946870


Attached File : 1204718 1264671 m0011 payslip 261213092359.pdf downloaded: 150 times
Replies (1)

Dear Anshuman,

 

1.  I am sorry for the delay in response.

 

2.  Yes, NPA will be included in the pay as finance ministry circular on NPA fixation clearly provides that same has to be considered as pay for computation of all allowances and retirement benefits computation.  You may refer https://finmin.nic.in/6cpc/NPA_medical_6cpc.pdf

3.  IF the negative figure is arrived at by (actual rent - 10% of (salary+DA)) formula, then no exemption is available against HRA.


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