c.v.naik ( Director Pvt Ltd Company. ) 17 September 2019
I have filed ITR1 for salary income in August 2019 but in which I could not claim HRA exemption u/s 10(13a) since it was not reflected in my form 16.
I have now received Intimation u/s 143(1) showing refund. Not yet received refund amount.
I now desire to file revised ITR1 u/s 139(5) in order to claim HRA exemption u/s 10(13) since I am eligible, in the revised ITR.
Can it be treated as revised IT return filed before assessment?
Kapadia Pravin 17 September 2019
Have you received HRA allowance from employer ?
You said it is not appearing in Form 16. Please check annexure to Form 16 also.
If employer has not paid any HRA then you can not claim any amount u/s 10(13)
please check this and then file Revised Return.
c.v.naik ( Director Pvt Ltd Company. ) 18 September 2019
Thank you Mr Kapadia Pravin
As per my employment terms and also as per pay slip I get Basic, HRA, Special allowance and Variable incentives as my salary component.
The total salary component has been shown as salary u/s 17(1) in my form 16.
I paid rent for 11 month in the previous year.
Susmita Dutta, CA , CPA (CA ) 09 October 2019
First, check your Form 16 to see if HRA is already included in your Form 16.
Look for Part B, line item 2 Allowance exempt under Section 10.
You’ll see the HRA item here if you have submitted your rent receipts and your employer has taken them into consideration.
If not then, scroll further down to Form 12BA. The table under Form 12BA will tell you if HRA is being considered or not.