Taxation query (notional rent & hra)

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.

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