• Jan
  • 15
  • 2015

House Rent Allowance – Deduction u/s. 10(13A)

Posted In Income Tax | , , | 165 Comments » Print Friendly and PDF

CA Sandeep Kanoi

House rent allowance (HRA) is received by the salaried class. A deduction is permissible under Section 10(13A) of the Income Tax Act, in accordance with Rule 2A of the Income Tax Rules. You can claim exemption on your HRA under the Income Tax Act if you stay in a rented house and get a HRA from your employer.

The HRA deduction is based on salary, HRA received, the actual rent paid and place of residence. The place of residence is important. For Mumbai, Kolkata, Delhi or Chennai, the tax exemption on HRA is 50 percent of the basic salary, while for other cities it is 40 percent of the basic salary.

The city of residence is to be considered for calculating HRA deduction.

The least value of these is allowed as tax exemption on HRA:

Actual rent allowance the employer provides as part of salary in the relevant period during which the rental accommodation was occupied Actual rent paid for the house, less 10 per cent of basic pay 50 percent of basic salary if you reside in Mumbai, Calcutta, Delhi or Chennai, or 40 per cent if you reside in other cities.

In order to claim the exemption, the rent must actually be paid for the rented premises which you occupy.

Also, the rented premises must not be owned by you. As long as the rented house is not owned by you, the exemption of HRA will be available up to the limits specified.

For the purpose of this deduction, salary means basic salary and includes dearness allowance, if the terms of employment provide it, and commission based on a fixed percentage of turnover achieved by the employee.

The deduction is available only for the period during which the rented house is occupied by the employee and not for any period after that. It is to be noted that the tax benefits for home loans and HRA are two separate aspects.

In case you are paying rent for an accommodation, you can claim tax benefits on the HRA component of your salary, while also availing tax benefits on a home loan.

You need to submit proof of rent paid through rent receipts, duly signed and stamped, along with other details such as the rented residence address, name of the owner, period of rent etc.

How it applies :-For example, assume one earns a basic salary of Rs 20,000 per month and rents a flat in Mumbai for Rs 5,000 per month. His actual HRA is Rs 8,000. He is eligible for 50 percent of the basic pay for HRA exemption.

Least of:

  • Actual HRA received – Rs 8,000
  • 50 percent of basic salary – Rs 10,000
  • Excess of rent paid over 10 percent of salary, i.e., Rs 5,000 less Rs 2,000 – Rs 3,000.

As such, Rs 3,000 per month is the least and will be the exemption allowable for HRA deduction.

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(Republished with amendments)


165 Responses to “House Rent Allowance – Deduction u/s. 10(13A)”

  1. Kailash says:

    Sir,I am Teacher in Uttarakhand state education.My Basic Pay is 18520,grade pay is 4800,house rent allowance is 1920 and hill allowance is 480 per month.sir,my HRA is 40% of my grade pay.Sir I pay per month 3000 rent to my house holder.
    so, How much rebate should I get in HRA and Hill allowance.

  2. sandeep N says:

    Sir,
    I reside at Mumbai in rented house & pay INR 17000/- per month.
    Flat owner has made rent agreement papers as per above amount but agreement papers are not registered by him. Secondly owner accepts only cash & does not give rent receipt nor his PAN details. So how should I claim for tax exemption.
    Please suggest some option.

  3. sanjeev kumar says:

    I am working in a central government organization and I am living in a house owned in wife’s name who is a housewife. My wife is charging house rent from me as the house was owned on her name. Can I get rebate on HRA in Income tax as I am paying for it.
    Kindly suggest me soon with official letter/circulars.

    Thanks!

  4. Dheeraj Birara says:

    If i m getting Rs. 25000 per month (total 3 lakh annul). My salary is fix . HRA and other allowance is not mentioned, can i get tax benifit for rent i m paying .

  5. PURUSHOTHAM KUMAR says:

    whether can I claim exemption for HRA if I have availed bank loan for construction of house and interest thereon claiming tax relief and also installments

  6. FIROZ says:

    dear sir,

    Iam getting salary in all heads, like basic, da, ca not HRA.
    iam paying rent of Rs 5000/- per month.
    Will this amount of Rs 60000/-(5000*12) will be deducted under HRA.exemption.
    as iam not geeting a any HRA from my employer

  7. GOPALA KRISHNAN says:

    for HRA Exemption ?

    fourteen month salary drawn in 2014 – 2015 which include salary of January 2014 to feb 2014 weather HRA can be deducted for fourteen months.

    Thanks

  8. M K Mohanta says:

    I am a student studing in bangalore in a rented house .My mother is an employee she may get the tax benifit u/s 13A

  9. anil dahiya says:

    r/sir
    plz tell me is there any rule that the rented house must be situated within 8 km radius of working place

  10. vishwas says:

    Hello Sir

    i got to know from one of my friend that,for income tax exemption,house rent for 3000/month we should not submit receipt,is it true?
    Please clarify on the above.

    regards
    Vish

  11. rana says:

    Is it mandatory to submit rent receipt for exemption of HRA

  12. S.THRINADHA RAO says:

    26-02-2015
    Dear Sir, My arrear salary for October 2013 to Feb 2014 was paid in April 2014, for which I had applied for relief. Further, I could not submit my rent receipts in the year 2013-14, but the same are submitted this year with a request to consider the same for HRA relief, since my final assessment against 2013-2014 is being done in this year as my salary for 2013-2014 for Octbee 2013 to Feb 2014 is released in april 2014.Please guide me. (1) Gross salary 2013-2014 = 6,70,000.00 (2) C.P.F deducted + 1,56,023.00 (3)Rent received + 1,02,768.00 (4) Rent paid =1,56,00.00 (5) (rent paid in excess of 10% of salary = 1,02,768.00.(6) IT deducted during 2013-14 0n 6 months salary i.e Rs.4,26,174.00, = 8419.00(which was without taking into account rent factors viz, rent received, paid etc. THANK YOU.

  13. Anil Kumar says:

    I am working in punjab but my family leave in Haryana. I paid rent in pujab as well as in Haryana. can I get the benifit on Total Rent paid or Higher Rent (Paid in Haryana)

  14. A JEYASEELAN says:

    I am working as a teacher and also my wife is working as a teacher.
    I took home loan myself,my wife was signed surity. .I deduct home loan interest and principal amount in my calculation form.
    My doubt is below
    Can my wife get benefit on HRA?

  15. Selvaraj says:

    Dear Sir,

    i’m staying in lease house.. i have given lease agreement copy to our HR for claiming HRA exemption, but they have rejected due to cash transcation not allowed.. only cheque/NEFT payment only accepted.. pl guide me to get the HRA exemption.. share the any legal law where refering..

    pls

  16. AJAY RANA says:

    Dear Sir
    For claiming HRA exemption is it mandatory to submit the rent agreement or is the submission of Rent receipts sufficient/necessary enough for the same.

  17. R hARIHARAN says:

    can an employee claim hra exemption by producing rent receipt (showing a different house address from the official one) from a owner of a house even though his/her wife/husband has a housing property in his/her name

  18. Venkatesh Iyer says:

    Suppose a person joins a company on 16th September 2014, the salary paid is proportionate. As such if the monthly HRA payable is 40000, then the prorate HRA will be 20000. Now if the rent receipt for the period 1st Sept to 30th Sept is produced for say 23000, then will the rent for the entire month be considered against the 20000 HRA or will rent also be halved to 11500.

    regards

    Venkatesh Iyer

  19. animesh says:

    Sir,
    I am govt.employee,residing in my father’s owned house at Delhi and paying rent for that.unfortunately, my father expired on 28/01/2014. So pl. tell me whether i can avail HRA rebate u/s10(13A) for 2014-2015 and whether my mother can sign on rent receipt (property is still in my father’s name) Here I add that I am still paying rent continuously to my mother Pl. advice
    with regards
    Animesh.

  20. Nagi Reddy says:

    I stay in my own house for which i pay property tax every year. Is this tax paid be exempted from Income tax?

  21. Sanjay says:

    Sir

    I have my own house in Delhi, but for some reasons I have also taken a house on rent. Can I claim Income Tax benefit on HRA.

    Sanjay

  22. Lakshminarayana says:

    Hi,
    I am working in Bangalore and Family is staying in Hyderabad. Company is not accepting HRA which i am paying in Hyderabad. Presently I am staying in Bangalore in one of my friends house . is this is correct or do we have any other options to tell them to consider my HRA.

  23. S SRINIVAS says:

    Hi,
    I am a Government servant and purchased a property availing Home loan. I am staying in the same house and receiving HRA. I am claiming interest benefit for the home loan. I would like to know whether total amount of HRA is taxable or any deductions cane be claimed towards annual maintenance incurred and Municipal Taxes paid towards the property?

    Tks and Rgds

    Srinivas

  24. Bikram jeet singh says:

    i am govt employee

    my basic salary is 16650 + 5800 (GP) i.e: 22450/-

    my city HRA is 10%

    i am not getting HRA because i occupied govt house (quarter) with 5% (of basic) more deduction of my salary as maintenance deduction.

    now my employer forcefully deduct more TDS than my actual by 7.5% of gross salary !!!!!

    Tell me weather my employer is correct or not if yes what rule of IT exists

  25. Sabesh says:

    Dear Sir

    my basic is 16000 and HRA is 8000, I pay rent 9000, but no receipt and pay by cash. Residing at Chennai. What would be my exemption in sec 10(13A)

    Pl suggest

    Thanks

  26. Varadaraj says:

    The articles are very good. Pl. provide means to read them in pdf format also.

    Thanks

  27. rajni says:

    My salary-75000/ month
    Staying in rented apartment in Delhi, want to buy flat in Guwahati.
    want to know about tax exemption on housing loan if not planning to stay in the self owned house in guwahati

  28. Santosh says:

    Dear Sir,

    Me and my Brother own a flat jointly. As my parents has contributed a sum of amount during the purchase and we have cleared the Housing loan amount and currently we dont have any benefits via housing loan for this year.
    Currently earlier contributed amount from my parents i am paying an amount of 8000 as rent to them everymonth and the property is in the name of mine and my brother. Can this be claimed as HRA benefit but getting the Rent Receipt from my Parents?

    Thanks in advance for your response.

  29. Santosh says:

    Dear Sir,

    Me and my Brother own a flat jointly. As my parents has contributed a sum of amount during the purchase and i have been paying an amount of 8000 as rent to them…..As the property is not owned by my parents but every month i give them the amount. Will i be eligible for availaing the HRA benefit?

    Thanks in advance for your response.

  30. KV Reddy says:

    Can I show rent Rs 20000/- per month, I am ready to provide Pan Number. Please advice.
    Regards,

  31. Prafull Kumar says:

    Sir ,is house rent receipt required to fill income tax return. When i am filling it online.Because my owner does not give me any receipt. So please suggest me.

  32. Ajay says:

    salary – Basic + DA – 619020/-
    my total HRA for last year – 30605/-
    house rent for last year – 30000/-
    live in rural place

    so what should be deducted u/s 10 ???

  33. EVKR BHANU says:

    query:

    I am working in a MNC Company and getting Rs.250000 yearly under HRA.
    But I am staying in a Hotel near to my office for the last 11 months paying a room rent of Rs.1274/- per day. Can I get the exemption under
    HRA. If so then please let me know the procedure.

    regards
    Bhanu

  34. Sugendra says:

    Dear Sir

    For claiming HRA exemption is it mandatory to submit the rent agreement or is the submission of Rent receipts sufficient enough for the same.

  35. kumar says:

    I have not house rent receipt(HRA). please guidance for HRA exemption for income tax benefit?

  36. Girish says:

    i am getting Rs. 66,000 as a house rent and i am paying Rs. 80,000 as a house rent per year so what HRA deduction could i get as per rules of income tax.
    from :- jaipur,Rajasthan

  37. SUSHIL KUMAR says:

    I am government employee. .. I getting hra in ma salay. And the house is on my mothers name… so in short its not my house… so in this case I am tenant… should I pay the rent to my mom?? And can I claim for HRA deduction. .. –

  38. Archana says:

    I am working in IBM, Hyderabad.
    Can I show my rent receipts of nagpur, maharashtra as i am working from home.

  39. Peeyush says:

    Has rental agreement been made mandatory from this FY 2014-15?

  40. Hemraj Singh Thakur says:

    is licence fees for government accommodation taxable ?

  41. jatan says:

    Hello,

    I’m staying at one flat on rent for some duration. In case I’m leaving the city and staying in other city on rent basis. Now my total rent amount goes beyod 1 lac. In this case how can I give PAN card of any of my owner.
    or how to calim HRA exemption please suggest.

  42. sneha wadher says:

    I am government employee. .. I getting hra in ma salay. As I am unmarried. . And the house is on my mothers name… so in short its not my house… soin this case I m tenant… should I pay the rent to my mom?? And can I claim for HRA deduction. ..

  43. gireesh kumar says:

    I am working in private org. Myself and wife owning apartment jointly and it is rented out . I am staying rent house with my family due to my son schooling. MY wife is homemaker.

    Can I show rent what i am getting from my own house as wife’s income ?

    Can I show rent amount what I am paying for current house in my TAX claim ? if yes, Can I show HOME LOAN as part of my tax claim ( i am paying monthly EMI ) ?

    Please get me answer. Thanks

  44. sridhar says:

    I had given rent receipt for HRA exemption on April-14, but in the month of Oct-14, i have moved to my own house and i am claiming housing interest for tax exemption, now my question is should i get the HRA exemption for the first 6 months and what is the calculation.

  45. UDAY MENON says:

    I AM WORKING IN CENTRAL GOVT DEPARTMENT AND STAYING IN GOVT ACCOMMODATION. I AM NOT AVAILING HRA AND A RECOVERY OF 370 PER MONTH MADE AS LICENCE FEE. SHALL I DEDUCT THE LICENCE FEE OF GOVT ACCOMMODATION FROM MY INCOMEFOR THE PURPOSE OF INCOME TAX?

  46. Arshad says:

    Greetings,
    I am NRI and I have a independent house in India and my parents have been living in that house almost 10 years. Recently due to old age problems, my parents moved to rental house in our home town. I rented out my house and that rent goes to my parents and they pay rent (slightly higher rent) at our home town. Do I need to pay tax on rental income? Theoretically I get rent, but in reality I don’t get any rental income. My parents do not own any house. Please advise.

  47. Jay says:

    Dear Sir/Madam,

    I stay in Bangalore in a rental house and my spouse and child are living in Chennai in a rental house. How can i claim my HRA. Is that i can claim both. Also my Chennai rent is more than Bangalore.

  48. vss says:

    I receive professional fee, & pay rent of 24k, no hra from employer, how to avail tax exemption…

  49. Anita says:

    Is HRA taxable , after getting government accommodation. I recently allotted the government quarter and want to know whether for the next financial year I have to pay tax on HRA or not.

  50. Smita says:

    SIR,
    MY BASIC SALARY IS 45000 PER MONTH AND NO HRA IS GIVEN BY THE EMPLOYER .I PAY 4000 PER MONTH AS RENTED ACCOMODATION . CAN I GET TAX EXEMPTION ON RENT PAID AND TO WHAT EXTENT

  51. SAM SHARMA says:

    SIR,
    MY BASIC SALARY IS 45000 PER MONTH AND 45000 DA AND NO HRA IS GIVEN BY THE EMPLOYER .I PAY 12000 PER MONTH AS RENTED HOUSE . CAN I GET TAX EXEMPTION ON RENT PAID AND TO WHAT EXTENT
    IF A PERSON GETS BASIC SALARY AS 22000 RS AND SAME DA TOTAL 44000 AND NO HRA IS GIVEN BY THE EMPLOYER. I AM PAYING 12000 PER MONTH AS RENT OF HOUSE . CAN I GET TAX EXEMPTION ON RENT PAID AND TO WHAT EXTENT

  52. SAM SHARMA says:

    SIR,
    MY BASIC SALARY IS 45000 PER MONTH AND NO HRA IS GIVEN BY THE EMPLOYER .I PAY 12000 PER MONTH AS RENTED ACCOMODATION . CAN I GET TAX EXEMPTION ON RENT PAID AND TO WHAT EXTENT

  53. dattatray says:

    Rent receipts are not available
    HRA deduction allowed?

  54. SUNIL says:

    i got 30000 fixed payment plz give me adivac
    1. can i claim HRA and housing loan tax benefits
    2.how much amount are eligible for HRA

  55. Shabbir A K says:

    My salary is 45000/-
    Add. HRA 16500/-
    Total 61500/-

    I in actual Pay Rent of Rs. 30,000/-

    how much HRA deduction can i Claim

  56. s sudarshana says:

    Income tax exemption u/s 10 (13A),should also be avbl in case of employee not getting HRA and not paying any house rent as he is staying in his own house. Any comment in case of those who are staying in their own house and not getting any HRA?

  57. Punit Chawda says:

    the employees availing HRA while residing in own house are at a disadvantage as they have to bear the brunt of full tax on HRA received., while those with provided official residence or leased accommodation are subjected to a very modest sacrifice from the salary. This anomaly needs to be redressed.

  58. Chandan Roy says:

    I stay in Delhi and work in Delhi NCR. I have a home loan running for a house in a different state for which I claim tax ememption under Sec 24. While the occupants are my parents but I show it as let out and declare notional rent on which I also pay tax (TDS).

    If I buy another house in Delhi NCR on bank loan and put it on rent or self occupy, will I be entitled to unlimited tax exemption on the interest paid on the new loan for this house in Delhi NCR (post possession)?

  59. prabhu says:

    My house give on rental he pay me 15500 rs pm. Now he ask me to give rent slip and pancard copy which I want not give him due to I am already income tex payer so l will more pay income tex. If I refuse him to give rentslip and pancard copy what can he do.
    what maxim amount without any paper (pan card) he show the amount it

  60. hisir says:

    Is it Mandatory to submit “Rental agreement” in addition to “Rent Receipt” to claim HRA for salaried emp? I am claiming HRA for Rs. 8300.

  61. Ranjeet Sharma says:

    I changed my company in Sept 2013. My previous employer (A) did not consider HRA exemptions for my period of employment with them (Apr 13 – Aug 13). Now, when i submitted my tax calculation sheet from A to current employer (B), in support of previous employment income, HRA exemption was only given to me for current employment period (Sep 13 – Mar 14), even though i submitted rent receipts and rental agreement for Apr 13 – Aug 13. This has resulted in heavy tax deductions. I consulted current employer and they asked me to contact previous employer. But the previous employer says, they cannot do anything now as my account is closed with them. Being helpless, I am writing here hoping someone can help me out in this situation. Is there any way my HRA exemptions can be considered while filing IT returns and hence get a refund of excess tax deducted??

  62. harkishn says:

    Dear Sir,

    I need to understand one thing, whether rent paid can be claimed for the period in which a person is unemployed during a part of the FY and subsequently on obtaining employment in the same FY claim rent paid for the unemployment tenure.

  63. Sathya Prakash says:

    Dear Sir,
    I own a small house which I have given for rent and declaring the income and paying tax. However, I am staying in the same area with all my family members in a bigger house and paying rent. Can I claim the tax benefit for my HRA for the rent paid. Please advise.

  64. CHAMPAK KAR says:

    Sir, I am staying with my spouse in co’s owned accomodation at Sikkim for which
    my employer is charging rent @ Rs 2500 PM which is deducted from salary. I have also another rented accomodation in Kolkata where my dependant parents are staying for which I have to pay rent @ Rs 7000/- PM.
    Please advise, can I club both the rentals for claimig IT benefit

  65. Anas kerala says:

    my total salary2,66754
    Hra250123000
    House rent monthly5000
    Am i eligible exemption House rent?
    Plese reply sir

  66. Kamal says:

    Hello

    I am government employee and resides in a rented house but paid on my wife’s name and my wife is a housemaker. So, am I eligible for seeking HRA exemption.

  67. Chittaranjan Pradhan says:

    I have taken two houses on rent, one for me at my work place & the other for my family in a city 200 km away from my work place. Please advise, can I club both the rentals for claimig IT benefit.

  68. surender says:

    i got 44000 fixed payment plz give me adivac
    1. can i claim HRA and housing loan tax benefits

    2.how much amount are eligible for HRA

  69. vicky says:

    Hello,
    I want to know that Rent agreement is on my name and can my wife take HRA exemption(as I m not taking any tax benefit with that paying rent)?
    And if my landlady not ready to provide PAN no./self declaration also then what should we do?
    Please reply asap.
    Thanks & Regards
    Vicky

  70. hemchandra says:

    Sir, my friend is a govt. Servent and living in rural area having average basic pay of Rs.128200,average HRA of Rs.16880 and living on rental basis by paying of Rs. 25000 as rent.How many Rs. Exempted from IT?

  71. hemchandra says:

    Thank’s Himanshu sir.

  72. CA Himanshu Mohta says:

    Dear Sobhit ji

    Yes you are able to claim deductions u/s 80C provided the home loan & property should be in your name. Even HRA is also claimed if u are paying rent and not leaving in the self owned property.

    Thanks & Regards
    CA Himanshu Mohta

  73. CA Himanshu Mohta says:

    Dear HemChandra ji

    AS per your given salary HRA exemption =MINIMUM of (40% (50% for metros) of Basic+DA or HRA or rent paid – 10% of Basic+DA)

    AS per calculation
    1.) 40% of salary is (128200*.4) 51280/-
    2.) HRA received 16880/-
    3.) Rent paid (24000- 10% of basic salary 12820) 11880/-

    Hence Your Maximum exemption is 11880/- & Taxable Amount is 5000( 16880-11880)

    Thanks & Regards
    CA Himanshu Mohta

  74. CA Himanshu Mohta says:

    Dear Prachi,

    In reference to your query that are you able to claim deduction of stamp duty and house?

    Yes you are able to claim stamp duty under section 80C & interest on Housing loan is claimed as losses from house property & Principal amount of housing loan repaid is also claim u/s 80C, subject to maximum amount of Rs 1,00,000/-.

    Thanks & Regards
    CA Himanshu Mohta

  75. hemchandra says:

    Sir,I am gov.servant.my basic pay excluding grade pay is 128200 and living in rural area on rental basis with paying Rs. 24,000 rent/yr and i got HRA from office is Rs. 16880.How many Rs are exempted for IT?

  76. Prachi says:

    Sir,

    I am a government employee getting HRA working in Navi Mumbai. But I am staying in government quarters at Mumbai and HRA is deducted. I have purchased a house in my name in Thane district (Dombivli). For this purchased house, can I take rebate of housing loan and Stamp duty charges paid by me in Income Tax?

  77. Shobhit says:

    Hi,

    I have own flat in Ghaziabad, U.P. and I am staying in rented which is in Delhi.

    Would I get Tax rebate on both HRA and paid Interest of Self Occupied Property?

  78. archita joshii says:

    My house give on rental he pay me 15500 rs pm. Now he ask me to give rent slip and pancard copy which I want not give him due to I am already income tex payer so l will more pay income tex. If I refuse him to give rentslip and pancard copy what can he do

  79. SATHISH N. R. says:

    sir
    i am working in bsnl meghalaya as tenure transfer ,can i get hra exmption for my old posting where my family resides and my present posting iam staying in rented house
    please ans sir

  80. Rajesh says:

    whether D A on on transport allowance is taken for calculation of HRA rebate for income tax

  81. THOMAR S says:

    i am a Govt servant whose tax is deducted at source. I filed my return online for assst yr 12-13 on 14-08-12. during 1 -04 12 to 22 -04 13 I claimed HRA and inturn paid Rs 17500 to the land lords as rent. I however did not reflect this in the return for assst yr 12-13. I have rent agreement and rent receipts from the land lord however since tax is deducted at source HRA exemption figures are not reflected in my Form-16 issued by my employer.The employer is also not accepting rent receipt/agreement and declines to change Form -16. Now how can I independently revise my IT RETURN. Also even if I revise my IT return and reflect this amount under Deductions under Chapter -VIA at para 2 on ITR-1 how do i sent rent receipt/agreement as documents to proove.
    Apart from this I also am repaying Rs 25000 /mth to HDFC towards a flat for which I have still not got the possession. HDFC has forwarded a cerificate reflecting how much out of this goes towards repayment of the principal. Can I reflect this also in the revised return and if so under which section and how much amount.Also do I have to sent copies of any docs in this regard also as a proof and to whom.

  82. Anjani Sharma says:

    I am a Govt. employ ,residing in govt.flat , paying rent of the house.Not getting any HRA.Shall I get benefit of the rent paid to govt.
    My deductor is not filing eTDS for last 2&1/2 years.IT deducted from salary is not reflected in 26AS.Repeatedly I have made request to file eTDS.What shoul I do.CPC has send me demand notice twice in reply to my eRetuns?

  83. MANOHAR says:

    I want to get tax benefit on the old rented house where my spouse & children are still living but I am living in different rented house in another place where i have recently been transferred. pl tell me whether i can get the tax benefit on the old rented house or not ?

  84. MANOHAR says:

    Due to transfer from one district to another my spouse & children are living in the old rented house where as I had avail another rented house in the new district. May I get the tax benefit on the old rented house where my spouse & children are still living.

  85. Sukhchain Singh says:

    If i submit rent receipt of Rs.4500/per month -to the employer……it is necessary to submit Rent agreement to the employer. if yes then what the limit for submitting rent agreement.

    Regards

    Sukhchain Singh

  86. Ravi Sharma says:

    Dear Sir,

    I Want to know abt some tax Exemption.

    How can be take the Exemption in his salary when we file his tax online Deduction of se sec 10 (23A)in not Seeing.

    Pls help mee

    Regards

    Ravi Sharma

  87. samir says:

    i paid house rent rs.3000/- and my 10% salary is rs.3500/- then my exemption is?

  88. Dipesh says:

    Hi,
    Can a salaried person get tax-benefit both HRA (home taken on rent) and Home loan (Under construction Property) Principal amount & interest within same city?
    Property possession after 2 years.

    Please reply in details.
    ~Dipesh

  89. Uday says:

    My salary is 50000 p m my house rent is 20000 p m please tds

  90. Amita says:

    Please clarify me…..if i submit rent recipt of Rs.9200/per month -to the employer……it is necessary to submit Rent agreement to the employer?????? if yes then wht the limit for submitting rent agreement.

  91. BHABESH BHAGAWATI says:

    1. I am an employee of Education dept. Govt. of Assam(T.G.T in a Middle school)I receive our salary as non plan scheme of govt. I m staying in a rented house paying Rs 3000 pm. can it be exempted from income tax ? can the total amount of a year 3000 * 12=36000 be deducted from total income ?
    My Pay 10970+GP 3300 +DA 10274 pm. I live in a small town.please answer me along with the calculation.Thanks.

  92. BHABESH BHAGAWATI says:

    I am an employee of Education dept under Govt. of Assam.(T.G.T in a Middle school)I receive our salary as non plan scheme of govt. I m staying in a rented house paying Rs 3000 pm. can it be exempted from income tax ? can the total amount of a year 3000 * 12=36000 be deducted from total income ?
    My Pay 10970+GP 3300 +DA 10274 pm. please answer me soon.

  93. BHABESH BHAGAWATI says:

    Can a salaried person get benefit on HRA ( house taken on rent ) and benefit on Home loan if yes ,

    can we take benefit on Principal amount paid of home loan and Intt. paid on home loan

    can we take benefit :
    1. HRA
    2. Principal of home loan
    3. Inttl on Home loan.

  94. K. Parhi says:

    K.Parhi Says:
    Can a salaried person taken on rent and get the benefits of two houses in different places to reside his own and his dependents.

  95. amir says:

    the employees availing HRA while residing in own house are at a disadvantage as they have to bear the brunt of full tax on HRA received., while those with provided official residence or leased accommodation are subjected to a very modest sacrifice from the salary. This anomaly needs to be redressed.

  96. amit says:

    dear sir
    i have change my job in the month of june 2012 , my pervious employer give me farm 16 without showing HRA assumption for month of april & may , & my current employer does not provide me the tax benifit for HRA paid against amrip & may 2012 , please advise cna i get benifit for House rent paid for month of april & may 2012 ,in return

  97. pooran singh karakoti says:

    my salary-Basic Salary -17140-GP-4800-DA 15797-HDA-480-HRA-1920=40137. my total HRA is 23040.Can I deduction HRA u/s.10(13A).Last year I deducted total HRA.But now my D.D.O Clerk said to me HRA will not exemted .Is it right or not?Give me reply soon.

  98. ghanshyam says:

    deduction u/s 10 hra how show in itr-1

  99. shubhangi sapkal says:

    Sir
    i am state government servent being residential duty living in government quarters. . my HRA is deducted in my salary. may i take income tax examption under section 10(13a) ?

  100. nani says:

    if i clamed h.r.a.less than rs.3000/- p.m. Is
    there need of rent reciept given to my
    deductor?

  101. basavaraj says:

    Sir,
    Husband and wife are both government employees, both are living in government quarters. Quarter is in the name of husband. His HRA is deducted in his salary. How wife IT H.R.A calculated?

  102. sony.a says:

    Sir,
    Husband and wife are both government employees, both are living in government quarters. Quarter is in the name of husband. His HRA is deducted in his salary. How wife IT H.R.A calculated?

  103. VINAY BIHARI says:

    I am working bihar gov. contract job, my sealry is 18400.00 p.m.
    how to rebate H.R.A in income tax. plz sent details.

  104. Jayanta Dey says:

    If I paid House rent Rs.3800.00 p/month is there need rent receipt given to my D.D.O.

  105. Jayanta Dey says:

    If I paid House rent Rs. 3800.00 p/month .is there need of rent receipt given to my D.D.O.

  106. Satwinders Singh says:

    if any employee handicapped e.g.two fingers loss in right hand. Can such a employee take rebate under section 80 U?

  107. Satwinders Singh says:

    if i clamed h.r.a.less than rs.3000/- p.m. Is there need of rent reciept given to my deductor?

  108. ppg says:

    If an employee under contract basis in govt.dept.& he is not getting HRA from govt. But he is actually living in rented house. I want to know whether his rent amount per year is deducted from total income for the exemption of IT ? please answer me soon.

  109. c.chandrayya says:

    reply t m.satyanarayanarao doubton february1,2011o

  110. khushi ram says:

    my monthly salary is 32225
    my basic pay is 16220
    I m live in kurukshetra,Haryana
    how much. HRA deduction

  111. Rahul says:

    Standard Lisence fees paid by Govt. employee for accommdation provided by Govt will be allowed as deduction under income tax and under what section?

  112. kothwal says:

    how do you caculate the HRA for employees

  113. deoraj says:

    i would like know where to put the deducted amount of HRA u/s 10 (13A) and Home Loan Interest u/s 24 in the ITR-1 SAHAJ form available. pls help.

  114. yogesh kumar says:

    whaat is the meaning of basic salary for the purpuse of hra rebate in income tax of govt employee in delhi?
    pay
    gp
    da
    for old pension employee
    for new pension employee

  115. DHARMENDRA VERMA says:

    Dear Khanindra Barman u can get exemption on Housing Loan after getting the property registered and as u will get it registered u will not get exemption on H.R. where u are residing…

  116. B.Singh says:

    Hi,

    Is HR paid for Govt. accommodation allotted, exempted u/s 10(13A) or else ?????????

  117. sarita jha says:

    is rent receipt needed if hra p.m. is <3000 rs for income tax benefi

  118. Khanindra Barman says:

    Hi,

    Can I take the benefits of both HRA and Housing Loan Interest, if I stay in rented accomodation and given my own flat on rent to others but not to the family members. Although both the preperty is in same locality in mumbai.

  119. ram says:

    can i claim water bill from tax because im staying at rented house. im paying house rent 8000 and waterbill 1500 for tank

  120. Qasim says:

    Good day Sir,

    This is in regards to tax benefit from house rent, i am a salaried employee and i am residing in rented apartment for the past 2 years and i dont receive any HRA from my company, furthermore i was not aware of the tax benefit from house rent paid because of witch i didn’t claim my benefit till now.

    For above please advise following.

    – am i eligible to claim tax benefit?
    – can i claim 2 years tax benefit now?
    – can claim it online by myself?, if no how do i do it?

    thks / brgds
    qasim

  121. Lalit says:

    HI,
    I have home loan running on 2 house in pune. I have not rented my second home. Do i have to show some proof for that. what is the value of rent i need to show for my Tax calcualtion.

    Thanks
    Lalit

  122. R K Sharma says:

    My question is for availing hra exemption in Income Tax. Can a Husband or wife pay rent and claim HRA exemption. If yes under which section of Income Tax he claim exemption of HRA.

  123. tina says:

    hi my husband and me are both central govt. employees, my husband had taken staff quarters before the marriage, as soon as we got married they started deducting HRA from my salary as well. the license fee hasnt been taken from me. is this correct? please advise
    thank you,
    Tina

  124. DRRPSHARMA says:

    Q. IS THERE IS NEED TO SUBMIT ANY PROOF OF HOUSE RENT PAID TO OWNER OF HOUSE TO EMPLOYER FOR CLAMMING RELAXATION OF INCOME TAX OF SALARIED PERSON WHOSE HOUSE RENT IS BELOW 3000/-PER MONTH

  125. jatinder singh says:

    i have an equiry regarding that as to whether PAN NO. of the owner is necessary on the receipt who has issued the rent receipt to the tenant.

  126. jatinder singh says:

    i am working in govt department on contract basis, i am not getting HRA but living in a govt accommodation, how much HRA is being deducted by my employer, on 

  127. chandan kambleuy says:

    I am working in technical edn dept of mah govt .my basic pay is Rs 59140.AGP Rs 9000+ DA .for getting benefit under 10(13A) which amt to be cosider for calculation of Excess over 10% of salary,whether salaryis basic payonly or basic pay+AGP or basic pay +AGP+DA,whichever is correct asper it act as on today.pl send comments.urgently.thank u.

  128. Clifford Morais says:

    I am paying rent of Rs.84000/- to my mother which has already been taken into account by the Company under deductions in income in form 16 by least of the 4 clauses. Can I again claim deduction in my ITR.1 return by filling in the bracket meant for Sec.80GGm in the return form ?

  129. Punit says:

    Hi…

    I am living as PG. There is no rent agreement for PG

    so Is it required to submit rent agreement to claim HRA?

  130. Puneet says:

    If house rent paid in value is more than 1,80,000 per annum and land lord does not give pan & self declaration,then in that case what can be the solution to look for?.Can one pay 10.3% tax on his total reant paid,how does this work

  131. pankaj rawat says:

    1. I am an employee of Education dept.(teacher in a secondary school)I receive our salary as non plan scheme of govt. I m staying in a rented house paying Rs 3000 pm. can it be exempted from income tax ? can the total amount of a year 3000 * 12=36000 be deducted from total income ?
    My Pay 16910+GP 4800 +DA 11072= 32782 pm. please answer me soon.

    2. If the HRA you are claiming is less than Rs. 3,000 per month, no proof is needed. But if the amount you are claiming is more than Rs. 3,000 per month, you would need the following:
    Rent receipts
    Rental agreement

    Is it true that if HRA claimed is less than 3000/-, no proofs would be required?

  132. DK says:

    My son is staying in other city on rented house, and my self is in another city in rented house can get the tax rebate on commulative rent paid?

    rgds

  133. jagvir dixit says:

    as the one condition for tax exemption on HRA is Rent paid- 10 % of basis salary. what is basis salary here? whether it is (Basic pay+ grade pay) or it also include DA.
    For ex. my salary details are
    Basis pay: Rs. 37400/-
    Grade pay: 9000/-
    DA : 23664/-
    Rent paid: Rs. 11000/- pm
    Actual HRA received: Rs. 8820/- pm
    what will be tax exemption for these figure

    J dixit

  134. ANUAG says:

    SIR. I WANT TO KNOW HOW MUCH RENT CAN BE PAID BY A SALARIED EMPLOYEE. I MEAN GOVE. EMPLOYEE.

  135. hemal says:

    Can rent agreement for less than 12 month should be registered by notary or without notarized but on Rs.100 stamp paper-non judicial paper for the tax deduction purpose for salarised person ? can we provide only rent receipt to IT department for deduction to avail deduction benefit?

  136. n.venkata reddy says:

    i took home loan in hyderabad and my parents are staying there now i am working in hyderabad also paying rent now,near by my office.

    i have the following doubts

    1. can i claim HRA and housing loan tax benefits

    2.how much amount are eligible for HRA

    3. housing loan took in the name of myself only.

    I am waiting for your reply

  137. Tejpal Singh says:

    My question is for availing hra exemption in Income Tax can a Husband government employee can pay rent to his wife. If yes under which section of Income Tax he claim exemption of HRA.

  138. guru says:

    Both I and my wife (both are employed) living with my parents but now the officer of my wife
    is asking for rent receipt as a proof.Whether I can produce or not. Can both claim hra exemption. what are the legal implications.please provide some income tax circular about this

  139. Amit Solanki says:

    My employer is asking for PAN card of land lord as my rent is more than 15000.
    1. Is it IT law ?
    2. What if land lord is not ready to give PAN no.
    3. Can i produce receipt more than actual paid rent ?

  140. Ketaki says:

    I have come across the following point while learning about HRA component and taxation:

    If the HRA you are claiming is less than Rs. 3,000 per month, no proof is needed. But if the amount you are claiming is more than Rs. 3,000 per month, you would need the following:

    Rent receipts
    Rental agreement

    Is it true that if HRA claimed is less than 3000/-, no proofs would be required?

  141. Swapan says:

    My employer is asking PAN number of house owner incase rent is more than Rs 14999/-. When I talked to my house owner about his PAN – he said he does not have any PAN.

    Is PAN of house owner required by Income Tax dept for rent above Rs 14999/-? Please advise.
    Thanks, Swapan

  142. SANJAY KUMAR says:

    sir
    i am living with my parents and taking hra exemption by giving rent recipt in the name of my mother.
    but this year our DDO is asking for rent aggrement along with rent recipt.
    i want to know that it is possible to make aggrements with parents.

  143. Manish Sonkhiya says:

    Only in case if you have the JoB in diffrent city and have a house in other One

    For example – you are working in Mumbai and you have a owned house at Delhi for which you are claiming the Dedection US 80c

  144. sweta patel says:

    I would like to know –

    1) How is P Tax calculated.

    2) Under Section 10 what all deductions are included….

  145. purna chandra palei says:

    My monthly salary is Pay Rs15270+GP Rs4200+D.A.Rs9930+HRA Rs974=Rs30374 but i paid hra@5000/-pm,anually i paid 2500as professional task what is my monthly I.T in government as it is a rural area

  146. subhro roy says:

    sir, my basic salary is 23,225 and my HRA is 4200 and i am paying rent in bangalore is rs 8000 sir, pl tell me my much exemption i can get from HRA while calculating tax

  147. Bhooopandra Singh says:

    i would like know where to put the deducted amount of HRA u/s 10 (13A) and Home Loan Interest u/s 24 in the ITR-1 SAHAJ form available. pls help.

  148. atul says:

    sir i am working in very remote far flung area of pauri uttarakhand.now i am getting @460 pm hill allowances.should we deduct it as tax rebate?
    08958033855 my phone no.atul nautiyal

  149. sir
    Is water and Electricity bill include in HRA.
    I mean to say that when i will file my return and want to take HRA’s Examption than can i show whater and electricity expenses in HRA.

  150. shalinder says:

    my question is for availing hra exemption under sec 10(13A) can a wife government employee can pay rent to her husband

  151. Gopinath says:

    If an employee under grant in aid scheme of Orissa govt. is not getting HRA from govt. But he is actually living in rented house. I want to know whether his rent amount per year is deducted from total income for the exemption of IT ? please answer me soon.

  152. Gopinath says:

    I am an employee of Education dept.(teacher in a secondary school)I receive our salary as grant-in-aid under non plan scheme of Orissa govt. We are not paid HRA by the govt. I m staying in a rented house paying Rs 1800 pm. can it be exempted from income tax ? can the total amount of a year 1800 * 12=21600 be deducted from total income ? My Pay 12600+GP 4200 +DA 7560= 24360 pm. please answer me soon.

  153. Devendra says:

    my yearly pay is 189640
    D.A yearly 75909
    HRA yearly 18964
    please tell me what is the deductuon for income tax

  154. M.Satyanarayana Rao says:

    I am a retired employee and paying House Rent Rs.8000/- per month. But no H.R.A. is being received from the employer. So how the H.R.A. is claimed and deducted please.

  155. Nikhil says:

    I have exausted my 80c limit of 1 lac. in 80E I have claimed 40k as my mother is cancer patient.

    my taxble income is 4.88 can you suggest any option for saving tax

  156. Dhiraj says:

    Rent paid to Parent(s) / spouse can be claimed as exemption u/s 10(13A) ?

  157. subrata paul says:

    my wife have own house, she claim me maintainance charge for Rs.6500/- per month. can I income tax benefit.
    subrata paul

  158. sachin says:

    What are the documents /proof required for HRA exemption. (tell which are must and which are optional)

  159. manish trikha says:

    I AM A GOVT SERVANT. MY ANNUAL TRANSPORT ALLOWANCE IS RS265925.00. WHAT IS THE AMOUNT OF DEDUCTION UNDER SEC10 OF I TAX. TELL ME THE FROMULA.

  160. XYZ says:

    i took home loan in hyderabad and my parents are staying there now i am working in hyderabad also paying rent now,near by my office.

    i have the following doubts

    1. can i claim HRA and housing loan tax benefits

    2.how much amount are eligible for HRA

    3. housing loan took in the name of myself only.

    I am waiting for your reply

  161. varun says:

    my salary is rs 20000 per month
    my house rent is rs 10000 per month
    3 people share this rent
    can u pls tel me how much i can claim ?
    awiating for your response..

  162. varun says:

    my salary is rs 20000 per month
    my house rent is rs 10000 per month
    3 people share this rent
    can u pls tel me how much should i can claim ?
    awiating for your response..

  163. LUKESH says:

    Hello Mr. D. Sudhakar,
    Reply to ur queries as follows :
    1. u can claim HRA but u cant claim for housing loan tax benefits as loan is the name of ur native.
    2. u can claim HRA least of the following :
    (i ) Actually received from employer
    (ii) Rent paid – 10% of ur basic salary
    (iii) 50% of the basic salary

    3. in case housing loan took in ur name and ur wife u can claim both half share of principle and interest in ur and ur wife return.

  164. D.Sudhakar says:

    i took home loan in my native and my parents are staying there now i am working in Chennai also paying rent now,

    i have the following doubts

    1. can i claim HRA and housing loan tax benefits

    2.how much amount are eligible for HRA

    3. in case housing loan took in the name of myself and my wife if we are working can we claim tax benefits(both)

    I am waiting for your reply

  165. SITESH RANAWAT says:

    Can a salaried person get benefit on HRA ( house taken on rent ) and benefit on Home loan if yes ,

    can we take benefit on Principal amount paid of home loan and Intt. paid on home loan

    can we take benefit :
    1. HRA
    2. Principal of home loan
    3. Inttl on Home loan.

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