Rent Agreement During Lockdown Period

Tax queries 255 views 5 replies

My employer requested a Rent Agreement as a compulsory condition to get HRA benefit, where the rent agreement should clearly specify the duration of the period exemption is claimed i.e from 1st April 2020 onwards .

Now my query is - During the period starting from nationwide lock down from 24th March 2020 till Unlock 1.0 started from June 1,2020  - most of the sub registrar office and notary services were suspended so legal rent agreement work was NOT done in most of the courts/sub registrar office. Want to know if there is any verdict from any court or any other law which provides exemption that if a rent agreement created on a later date can cover the entire HRA claimed period starting 1st April.

The below article was somewhat helpful but it does not answer my query that what and how I should do to satisfy my employer condition of rent agreement with start date of specified period

https://www.moneycontrol.com/news/business/real-estate/coronavirus-lockdown-how-are-landlords-and-tenants-coping-with-the-pandemic-5086271.H T M L

Please help.

Replies (5)
As per my knowledge rent agreement is nessecery but not mandatory for claiming hra exemption
receipts are main
how ever you can make a agreement now and can claim hra deduction as per the receipts
even if you're company not give you hra deduction then also you can claim hra as per rent receipt upto the limit of income tax act
Rent receipt is enough , but entering into an agreement is deed is mandatory

If I make a rent agreement now can we get a mutually (between owner and tenant ) agreed retrospective dates clause mentioned there-in, specifying the tenancy/commencement for this agreement started from 1st April 2020  .

Or what could be a better legally acceptable clause that can be inserted so as to make its usability to claim HRA starting 1st April 2020 .

I think , you can only pay the amount only after the deed is excuted , then no chance for doubt!

If you want you can make a rent deed and can file your return and all 

Last date is 31st Dec so file before it to save your self from penalty


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