banner_ad

Taxation query (notional rent & hra)

Tax queries 364 views 6 replies

I own 2 houses. One in city X and other in city  Y. I work in a PSB in city X. Now can I show 0 notional rent for both houses(as per 2019 budget provision) & claim HRA deduction u/s 10A (as I stay in rented house in city X) while filing ITR in India?

Replies (6)
Yes sir, you can claim

Thank you sir.

I had thought tax authorities assume if both (2) houses are being shown are self-occupied (ie. Notional rent = 0 for both houses) then  owner dwells in one of them and hence cannot avail HRA. This helped.

As per section 10(13a), if you satisfy 2 conditions, you can claim hra, they are
1. rented house shouldn't be owned by you or
2. you should've incurred expenses towards payment of rent

As you stay in city X where you work, and where you have SOP, you cannot claim HRA. (unless for any specific satisfactory reason/s)

@ Mr. Dhiraj, if I'm not wrong, the condition mentioned by you are done away with. could you please cite relevant provisions of section in support of your post so that I'll also get to know that

Well, I am not aware of the change in any such condition.

As you are working in the department itself, you would be aware of any such notification or circular.

It would be helpful to all the readers, if you can provide the details of any such notification/circular.

Thank you for the declaration in advance,........... From all the members of CCI.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details
Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
08 May 2026
Paid Assistants

Quick Taxperts Private Limited

Bengaluru

Graduate (Any)

View Details
Company
26 May 2026
Senior Accountant cum purchase Manager

Vardhaman Group of India

Pimpri Chinchwad

CA Inter

View Details
Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details