sir ,
I am govt employee and i am authorised to avail 11 parcent HRA but last year 01mar17 to 30 apr i did not get any HRA so i want to know that can i calim refund against the HRA and which sec ... and also guide me about form 10BA for govt employees or other or for all
If you are a salaried employee and staying in a rented accommodation, you can claim the house rent allowance (HRA) exemption under Section 10(13A) of the Income Tax Act, 1961.
The HRA exemption is available for least of the following amounts:
a) Actual HRA amount received from the employer;
b) the amount of rent you pay for your house in excess of 10% of your basic pay;
c) fifty per cent of the basic salary, if you reside in a metro city, and 40% of the basic pay for non-metro cities.
For claiming the exemption, the employee must stay in a rented house during the period for which the exemption is being claimed and must have actually incurred the expenditure on payment of rent.
The employee will have to submit rent receipt/rent agreement to the employer for availing the HRA exemption.
If the amount of rent claimed is more than Rs. 1,00,000 per year, the Permanent Account Number (PAN) of landlord has to disclosed.
Fo more details refer:: house-rent-allowance-hra-sec-10-13a
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