LCI Learning
Master the Art of Contract Drafting & Corporate Legal Work with Adv Navodit Mehra. Register Now!

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Dayanand   02 February 2022

Hra

Good Morning Sir
If a couple posted to NE from Delhi and their dependents retain behind for study in a rented house, self occupied a government accommodation, are they eligible for additional HRA?


 2 Replies

Rama chary Rachakonda (Secunderabad/Telangana state Highcourt practice watsapp no.9989324294 )     02 February 2022

HRA benefits are only available for a salaried person, where a self-employed person can't claim HRA benefits. Moreover, HRA tax exemption is only applicable in case the claimant is living in a rented house. In case of rent paid that exceeds Rs............

Megha   03 February 2022

Hi, 

Under the Income-tax Act, 1961, House Rent Allowance (HRA) is available only in respected of one rented house by a salaried person under Section 10(13A).   So if the couple wants to claim HRA in respect both houses they will not be able to do the same.  

Best regards,
Megha


Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register