CA Sandeep Kanoi

CA Sandeep KanoiSalaried Employees can avail the benefit of various exemptions with respect to the allowances given by their employers during their tenure of service like House Rent Allowance, Gratuity Allowance, Leave Encashment, Conveyance/Transport Allowance, Leave Travel Allowance and many others. Today we are enumerating the exemptions and benefits received by the employees with respect to three most popular allowances namely:-

I)  Leave Travel Allowance and

II) House Rent Allowance.

III) Conveyance/Transport Allowance

I)  Leave Travel Allowance (LTA) is the most common element of compensation adopted by employers to remunerate employees due to the tax benefits attached to it.    Section 10(5) of the Income-Tax Act, 1961, read with Rule 2B, provides for the exemption and outlines the conditions subject to which LTA is exempt. Here I would like to shed light on the taxability and some other interesting relevant aspects which you as a salaried employee must keep in mind.

Who and what is covered?

LTA exemption can be claimed where the employer provides LTA to employee for leave to any place in India taken by the employee and their family. Such exemption is limited to the extent of actual travel costs incurred by the employee. Travel has to be undertaken within India and overseas destinations are not covered for exemption.

For example, where an employer provides LTA of Rs 35,000, but an employee spends only Rs 30,000 on the travel cost, then the exemption is limited to only Rs. 30,000.

Travel cost means the cost of travel and does not include any other expenses such as food, hotel stay etc. The meaning of ‘family’ for the purposes of exemption includes spouse and children and parents, brothers and sisters who are wholly or mainly dependent on you.

An individual would not be able to claim the exemption in relation to his parents, brother or sisters unless they are wholly or mainly dependent on the individual. Further, exemption is not available for more than two children of an individual born after October 01, 1998.

This restriction does not apply in respect of children born before this date, and also in cases where an individual, after having one child, begets multiple children (twins or triplets or quadruplets, etc.) on the second occasion. The term “Child” includes a step-child and an adopted child of the individual.

Is exemption available every year?

No. The tax rules provide for an exemption only in respect of two journeys performed in a block of four calendar years. The current block runs from 2014-2017. If an individual does not use their exemption during any block on any one or on both occasions, their exemption can be carried over to the next block and used in the calendar year immediately following that block.

In such cases, the journey performed to claim such exemption will not be counted for the purposes of regulating future exemptions allowable for the succeeding block. For example, Mr. X joins an organisation on April 1, 2012 and is entitled to a LTA of Rs 35,000 per annum (financial year 2012-13).

X undertook a journey in December 2012 and used his exemption. However, for his LTA entitlement for 2013-14, he did not undertake a journey during the calendar year 2013.

He can undertake the journey in 2014 to claim the exemption in relation to the LTA. He would also be able to use the LTA benefit for two other journeys which he can undertake in the current block 2014-17  in relation to his LTA entitlement for future years.

Proof of travel

The individual needs to submit proof of travel to his/her employer and also keep copies for his or her own records. Such proofs are helpful at the time of the audit of the tax return of the individual. Proof of travel could be, for example, tickets, boarding passes, invoice of travel agent, duty slip etc .

Q. To qualify for exemption is it necessary to perform actual journey?

A. Yes, certainty. In case the L.T.C. is encashed without actually performing the journey the entire amount received by the employee would be taxed in his hands.

During the Fringe Benefit tax (FBT) regime, provision of paid holidays, including travel cost to any place, stay expenses etc. were subject to FBT in the hands of employers and were not taxable in the hands of individuals. Many employers extended the paid holiday benefit instead of LTA.

Now with the elimination of FBT, with effect from. April 1, 2009, paid holiday benefit is fully taxable in the hands of employees.

Exemption Limit

What are the limits of exemption in L.T.C. is granted to an employee in connection with the journey on leave by him or his family? It is exempt from income tax within certain limits as under: –

(a) Where journey is performed by rail; railway-fare in Second AC class by shortest route to destination.

(b) Where places of origin and destination are connected by rail but the journey is performed by any other mode then Second AC class fare by shortest route to the place of destination.

(c) Where place of origin of journey and destination, or part thereof, are not connected by rail and journey is performed by any other transport; then

(i) If a recognised public transport system exists between such places the first class or deluxe class fare of such transport by shortest route, or,

(ii) If in other case, Second AC class fare for the distance of the journey by the shortest route, as if the journey has been performed by rail.

Exemption will, in no case exceed actual expenditure incurred in the performance of journey.

Leave Travel Concession Rules have been amended on the recommendation of the Fifth Pay Commission to extend the facility of travel by air economy Y- Class to certain categories of employees of the Central Government with effect from 1st October, 1997.

Consequently, where the journey is performed on or after 1st October, 1997 by air, an amount not exceeding the air economy fare of the National Carrier by the shortest route to the place of destination.

Also, where the entitlement was previously for air-conditioned Second Class Rail fare, it has been upgraded to air-conditioned First Class Rail fare. [l.T. (First Amendment) Rules 1998, O.O.I. Gazette Notification No. S.O. 34(E) dt. 12th Jan. 1998; CBDT F.No. 142/85/97-TPL No. 105021].

Q. Will the above change apply only to government employees or does it apply also to employees of other sectors?

A. The change applies to all employees.

Taxability of Leave Travel Allowance (LTA) – Section 10(5)

II)  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.

How is HRA Exemption calculated?

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:

1) Actual rent allowance the employer provides as part of salary in the relevant period during which the rental accommodation was occupied

2) Actual rent paid for the house, less 10 per cent of basic pay

3) 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.

Proof of Rent :

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, PAN of Owner  etc.

How it applies:- 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.

House Rent Allowance (HRA) Taxability & calculation

III) Conveyance/Transport Allowance – Tax Exempt up to Rs. 9,600 per annum (800 Per Month)  irrespective of actual expense. (No bills/receipts needed). Finance Bill 2015 has proposed to increase the Exempt Limit to Rs. 19200 per annum (1600 Per Month).

(Republished with Amendments)

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74 responses to “Most Popular Exempt Allowances for Salaried Employees”

  1. R K SHARMA says:

    Is transport allowance foe salaries tax payers a part of his total salary ?

  2. R K SHARMA says:

    My total income from salary is 5.1 lakh. It includes 19,200 transport allowance. Plz clarify whether my Income is treated in more than 5 lakh bracket or less than 5 lakh (after excluding 19200 exempted transport allowance.

  3. R.k>Ahluwalia says:

    Dear Mr Sandeep,
    I am a salaried person and use my car for travelling. Car is being driven by my driver. How much I can claim as reimbursement towards towards conveyance and driver salary.
    Regds
    R.K.Ahluwalia

  4. mahendra says:

    Dear sir, I am a private employee/salaried employee. Every month the company deducted Rs.2,000/-(L.T.A) from my salary. How much amount, I am eligible for L.T.A claim? Please acknowledge the same.

  5. Chandan says:

    Dear Sir,
    I am a central gov employee with grade pay of 4600. I am physically challenged employee with 50 % disability. I have been working since 2 years. Transport Allowance is being provided as per rule but I could not take Transport Allowance provided to disable person in addition to regular Transport Allowance from the date of joining.

    So now, Can I get Transport Allowance for disability for those 2 years as arrears ??
    or I will get that benefit from the current month.??

    Thanks.

  6. SHABAN ALAM says:

    Sir, My client is getting as a salary of following, Arear Basic, Arear House Rent Allowances, Bonus, Unclaimed Taxable Telephone, Shift Allowances Referral Bonus, Personal Allowances, Arear personal Allowances, other allowances taxable, project Bonus, Other payment,Medical reimbursement,

    Can I get any tax benefits from all the head of Income.

  7. Yogi says:

    Can we claim Transportation Allowance / Convenience Allowances though we are not getting it in Salary Slip.

    • Varma alluri says:

      For Transportation allowance you will get maximum of up to RS: 1600 pm.

      Convenience Allowances is tax exempted.

      In case you need help reach out to us dsssvtax@gmail.com and our experts will assist you.You can also call /whatsapp us : 9052535440.

  8. Arvind Kumar says:

    sir, i am drawing transport allowance rs.800+admissible dearness allowance . how much rs. i may be allowed for exemption under sec.10(14) of incometax act. rs.9600 or rs.19200

  9. Anil kumar Chauhan says:

    Kindly tell me dearness allowance on travelling allowance is exempted or not

  10. Kambagiri Swamy says:

    thanks for sharing this info. Very helpful.

    But my HRA exemption is considered based on , Excess of HRA recieved over 10 percent of salary but not Excess of rent paid over 10 percent of salary.

  11. E. Narayanan says:

    I am getting Transport allowance @ Rs.800/- p.m. alongwith admissible dearness allowance. As per Budget Transport allowance of Rs.1600/- p.m is exempted from the tax. Whether I am getting the benefit of exemption upto Rs.1600/- p.m (Rs.800/- as T.A.+ Dearness allowance upto Rs.800/-). Please advise me.

  12. Pankaj Giri says:

    CRPF employee ko risk allowance jo milta hai wo income tax se exempted hai ki nahi.
    Please tell me on my email id

  13. M. Damodaran says:

    I am getting Transport allowance @ Rs.800/- p.m. alongwith admissible dearness allowance. As per Budget Transport allowance of Rs.1600/- p.m is exempted from the tax. Whether I am getting the benefit of exemption upto Rs.1600/- p.m (Rs.800/- as T.A.+ Dearness allowance upto Rs.800/-). Please advise me.

    • S.FRANCIS XAVIER says:

      I am receiving Trnapsort allowances of Rs. 800 P.M Plus Dearness allowances. Now I elegible for Tax exemption for Transport allowances of Rs either 19200 or 9600 for the Financial year 2015-16 (Assessment year 2016-17)

      • HANS RAJ ATTRI says:

        I am receiving Trnapsort allowances of Rs. 800 P.M Plus Dearness allowances. Now I elegible for Tax exemption for Transport allowances of Rs either 19200 or 9600 for the Financial year 2015-16 (Assessment year 2016-17)

        • Shankar Chandra Paul says:

          I am drawing Transport Allowance of Rs.800 + D.A. Shall I get exemption of Rs. 1600 or 800 under section 10(14)(ii)?

  14. MUNUREN AJIT SURIN says:

    I am getting Transport allowance @ Rs.800/- p.m. alongwith admissible dearness allowance. As per Budget Transport allowance of Rs.1600/- p.m is exempted from the tax. Whether I am getting the benefit of exemption upto Rs.1600/- p.m (Rs.800/- as T.A.+ Dearness allowance upto Rs.800/-). Please advise me.

    • M. Damodaran says:

      I am getting Transport allowance @ Rs.800/- p.m. alongwith admissible dearness allowance. As per Budget Transport allowance of Rs.1600/- p.m is exempted from the tax. Whether I am getting the benefit of exemption upto Rs.1600/- p.m (Rs.800/- as T.A.+ Dearness allowance upto Rs.800/-). Please advise me.

  15. NK YADAV says:

    I am a orthopedic handicapped state govt. employee.
    I am getting 10% of my basic pay+ dearness allowance on that 10% as handicapped allowance.
    What amount can I deduct from my salary under Section 10 (14)
    let my gross salary is Rs.400000
    handicapped allowance=Rs. 15000
    and dearness allowance on handicapped allowance=Rs.12000

  16. ASHOK NAGVENKAR says:

    Travelling Allowance increased to Rs 19200/- per year is noted. But the point is whether it should be taken including DA as admissible or excluding DA. That requires clarification.Because a person earning Rs 800/- per month crosses Rs 1600/- on adding DA. Pl clarify.

  17. nitin says:

    What is exemption limit of uniform allowance

  18. nitin says:

    How Much exemption limit of uniform allowance

  19. nitin says:

    Hello Sir
    What is difference b/w conveyance & transport allowance And What is exemption limit of both allowance

  20. sachin tyagi says:

    Sir i enrolled in airforce in October 2013. After 18 months of training i passed out from training centre.
    In training centre i got ₹5000/month. In march 2015 i got my full salary ₹27000 with arrears ₹370000. But income tax also deducted in march month ₹10870.
    But it is my 2 years salary whereas tax calculated as only one year salary.
    Now tell me how can i fill ITR for that.
    How i will show that this amount is of 2 years salary.

  21. shekhar says:

    I have forgotten to submit petrol bills to my employer in FY 14-15

    Can I avail exemption u/s 10 of IT Act 1961 for reimb of fuel allowance while filling return for FY 14-15 (AY 15_16 ) ?

  22. kavita says:

    sir
    i am handicapped person. My employer doesnt give me exemption in conveyance allowance. Please tell me where i can fill in ITR-1 for conveyance allowance exemption. There is no option for u/s10.

  23. lankesh says:

    sir i am working in RTPS THERMAL PROJECT IT IS AWAY 21 KM FROM RAICHUR CITY I HAVE FALLOWING DOUBTS IF THIS ALLOWANCE CAN SUBTRACT FROM GROSS SALARY WHEN I AM TAX E FILLING?
    1.perquisites (AWAY FROM CITY 21KM AND LOCATE IN GRAM PANCHAYAT AREA)
    2.SHIFT ALLOWANCE
    3.THERMAL ALLOWANCE
    4.PROJECT ALLOWANCE
    5.DUST ALLOWANCE
    PLEASE SIR PERSONALLY MAIL TO CLARIFY MY DOUBTS

  24. Shailendra says:

    My employer has not considered the all allowance – Medical, LTA, Car giving reason that I should have submitted before 15th march and all was taxed as per the applicable slab.
    Is it possible that while filing the ITR 1 I can claim benefits for these allowances.

    Thanks

  25. D K Sharma says:

    Conveyance allowance to the extent of Rs. 9600 is exempted under section 10(5) of Income tax Rule 1961. However I could not find a place for its entry in ITR-I. Though their is a space for mediclaim entry under section 80 D. Kindly guide me for submitting ITR- I.

    Dinesh Kumar Sharma

  26. pradeep says:

    A private sector employee in Service receive Rs 120000 towards Leave Encashment it is taxable or exempt

  27. pradeep says:

    Employee in Service In 16A form Leave Encashment they showed Exempt tell me it is a taxable or exempt

  28. Gargi says:

    Hi
    In ITR2, the Income Under Head Salaries in Schedule S is not exempting the Allowance U/s Section 10. |
    Where are the allowances u/s 10 exempted in ITR2 form?

  29. Indhu says:

    Is there any tax exemption for buying air conditioner through EMI on credit basis?

  30. Jugal Kishore Shrama says:

    What are other allowances which can be exempted from salary for IT like food allowance or washing allowance

  31. Anurag says:

    where should i enter amout of ltc excemption in ITR.
    so that i can refund the amount

  32. Sourabh says:

    Hi,

    I have been sent by my IT company to Paris, France for 4 months.
    There is no salary paid at India.

    As per the deputation, i am given following salary

    1. Basic
    2. Living Allowance
    3. Compensatory allowance.

    Now, all of a sudden after the end of deputation, my employer has deducted the TDS for whole income, without giving any exemption.
    Also, All charges like hotel accomodation, food, transport, etc was bear by me from this salary.

    I would like to know as per Indian Income Tax Laws, can the employer deduct any TDS from this salary. If yes, on what components from above can the employer deduct the salary. What can be the exemptions that the employer can provide before deducting the TDS.

    I would request you to please provide your feedback.

    Thanks,
    Sourabh

  33. CHANNAPPA says:

    I AM WORKING IN A PVT ORGANISATION, I AM A STAFF, I AM EARNING GROSS SALARY OF RS.13,000/- (UNDER BASIC PLUS DA) AND NO OTHER ALLOWANCE, AND MY ESI IS FULLY DEDUCTED ON GROSS SALARY (I.E, BASIC PLUS DA). NOW, THEY ARE GOING TO GIVE THE INCREMENT, CAN WE SHOW SOME PART OF SALARY AS WASHING ALLOWANCE WHAT IS THE LIMIT, IS IT APPLICABLE FOR ONLY WORKERS OR IS IT APPLICABLE FOR STAFF ALSO , PLEASE GUIDE US.

  34. nitin sharma says:

    Respected

    I am Job in pvt sector i need to know for income tax exemption for perquistites by employer

    nitin SHARMA

  35. laxman says:

    Finance Bill 2015 has proposed to increase the Exempt Limit to Rs. 19200 per annum (1600 Per Month).
    Is this proposal has be accepted and the ACT is amended ?

  36. Naresh says:

    working as consultant and earning salary of Rs 25000 per month where 10% of salary is detected as TDS. request you to suggest the way where TDS amount can be reimbursed.

  37. Virendra says:

    I am salaried individual. I have purchased a flat (my first property) and have got home loan from nationalized bank. I am currently staying on rent and plan to move to my new flat from June 2015. Builder has applied for completion certificate to collector office but yet not received it. So, he cannot give me possession letter but has had me provisional possession letter and flat keys for taking the possession.

    Under which section can I claim the tax benefits and to what extends.

  38. N.Dineshkumar says:

    good ji

  39. Durga Prasad Agrawal says:

    I am working as a Corporate Financial Advisor.
    Any one can contact for Investment Planning In financial Market like:
    LIC, Mediclaim , Mutual Fund (SIP/ Lumsum/ Closed Ended Fund), Child Education & Marriage Planning, PENSION & Retirement Planning, Income Tax Return Filling(Online), and all other filling services all over INDIA.

    Regards
    DP Agrawal(CFP)
    8820427970 / 9437254731

  40. Surendra says:

    An Employing enjoying car facility from the company and also availing Transport Allowance as a component of salary can claim deduction of Rs. 800/1600 whatever p.m. ? There is no doubt that he will be taxed for Car Facility @ Rs. 1600/2400 p.m.; but, can he be entitled to the benefit of Rs. 800/1600 p.m. of Transport Allowance ? – See more at: http://taxguru.in/income-tax/must-have-components-in-your-salary-to-minimise-tax-burden-for-financial-year-2010-11.html#sthash.586vCTIM.dpuf

  41. lalit kumar says:

    dear sir my salary is below and i want know that it is right esi and pf dedication.

    Basic Salary 9,000 Employee Provident Fund 1,080
    House Rent Allowance 3,600 ESI 158
    Conveyance Allowance 800 T D S –
    Edu. Allowance 1,353 Staff Advance –
    Cash Allowance/others 1,663 Mobile Excess –

    Total Gross 16,416 Total Deductions : 1,238

    Net take-home Pay Rs. 15,179

  42. Gurwinder singh says:

    Is there any service tax on withdrawl GPF bY Defence personnals.

  43. Raman Mudumbai says:

    Conveyance Allowance is a fully exempted allowance as per the act. I think Transport Allowance & Conveyance Allowances differ from each other. If not (If I was wrong), Pls clarify me about the difference

  44. Narayan sahu says:

    if any one get conveyance allowance 800 is he/she eligible for exempt of 1600

  45. Prateek Saxen says:

    Hi Team

    Please confirm is Medical allowance exemption limit is increased from Rs15000 per month to Rs 25000 in fY 2015-16.

    Prateek Saxena

  46. Mahendra Furia says:

    As per the old Budget Conveyance Exemption for handicapped employees was 1600 p.m.

    what is the revised limit of conveyance exemption for handicapped employees as per new budget.

  47. vijay Jethwani says:

    tell me about housing loan exemption, is it applicable from date of posession, or under construction flat.

  48. S Sudarshana says:

    Mr.Nitin Rathi: Transport allowance is exempt if you are getting transport allowance upto an extent of Rs.800 pm.

  49. nitin rathi says:

    my monthly salary includes basic and DA, do still I am eligible for transportation allowance?

  50. s sudarshana says:

    As per the Rules we are aware of exemption is u/s 10 in respect of LTA is 1st A/C class fare or actual class of travel whichever is less. Even if the employer/account section is not willing to give rebate as you expect them to give, you have (apart from fighting with them with the rules!) the freedom to show as you think as correct in your ITR-2 filing. There is no Rule which says what your DDO says is final.

  51. Sunil Budhwani says:

    Hi, Query regarding LTA for IT professional:

    LTA exeption I am aware is on:

    1) 1st Class Rail/Train Ticket fare
    2) Economy class flight fare with boarding pass.

    Now my HR says for rail/Train it has been chnaged and only 2nd AC ticket fare will be considered for tax exemption.

    Can I request you to please provide your feedback if its true and where I can find this info?

    Regards,
    Sunil

  52. s sudarshana says:

    u/s 10(14) conveyance allowance exemption

  53. sachin wankore says:

    WHICH SECTION CONVEYANCE ALLOWANCE CLAIM

  54. sachin wankore says:

    in which section conveyance allowance claim.

  55. s sudarshana says:

    Mr Yogesh C,
    Income totally exempt are the PPF interest, etc covered under section 10. You can file ITR-2, where there is a provision for indicating the PPF interest etc. coming under total exemption withou limit.

  56. s sudarshana says:

    Mr. Yogesh,

    If you are salaried and have not housing loan or housing loan for one house only, you can submit itr-1. There is no harm if you submit itr-2 which is exhaustive and not at all difficult. I T departments software is extemely user friendly and you can file it if you have internet. You can fill the form on more than one session, do the corrections save the draft and retrieve for continuing to fill the form. After all things are done and you are satisfied you can upload. incometaxdepartment.gov.in site is very informative and it clearly says which form for whom. Good luck in filing!

    • Yogesh Chourasia says:

      Thanks for replying.
      Can you please tell me what is exempt income, as it says if exempt income is more than 5K, need to fill ITR2.
      I’ve interest from NSC and PPF is more than 5K.
      Also please let me know in which section of ITR2 or ITR2 need to fill.
      Thanks.
      Yogesh

  57. Yogesh Chourasia says:

    I am a salaried employee. I need to know if I need to submit ITR1 or ITR2.
    As it says for exempt income more than 5000 need to submit ITR2. Can you please tell me what comes under exempt income. If my HRA is more than 1L do this come under exempt income?
    Thanks.
    Yogesh

  58. s sudarshana says:

    What about the LIC commission agent whose sole income is commission from LIC who is staying in a rented house? Can he get exemption towards house rent out of the commission he receives from LIC? How to compute the same. As I understand commission income is coming under ‘income from other sources’ and he is entitled for all exemptions available to salaried class of people.

  59. Ramesh G says:

    hi,

    For LTC your specifying Second Class AC fare, but it is First Class AC fare. could you please confirm?

  60. I.Saravanagopal says:

    A private sector employee receive Rs.5,000/- towards cost of dress and washing allowance Rs.1,000/- during A Y 2013-14. Pl explain whether both are allowed as exemption under It Act

  61. Sanjay nKumar mall says:

    I am employee of Public sector company and paid House rent approx Rs 7500/ and HRA reimbruse from company 10% of Basic pay. Please advice me that how much save the income tax

  62. P Sasidhar Mohan says:

    A private sector employee receive Rs.5,000/- towards cost of dress and washing allowance Rs.1,000/- during A Y 2013-14. Pl explain whether both are allowed as exemption under It Act

  63. sunita rana says:

    yes you can avail both the benefits.

  64. lokesh soni says:

    I have a flat in Jaipur. I am working in Delhi and I am satay in delhi in rented flat. I am also paying rent in Mumbai. Please advise can I avail benefits of HRA and housing loan both?

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