HRA related query...

This discussion addresses a query regarding House Rent Allowance (HRA) deductions. The user's client received ₹1.50 lakh in HRA and paid ₹1.92 lakh in rent to their mother, who has declared this rental income. The core questions are about the eligible deduction amount and the validity of paying rent to a mother who declares it. Advice suggests that rent paid to a mother is acceptable if the property is hers, and a rent agreement should be prepared. The calculation for HRA exemption is based on the least of three options: rent paid over 10% of pay + DA, actual HRA received, or 40% (or 50% for metro cities) of pay + DA.