Hra exemption query

For claiming HRA exemption in income tax ou need to submit the copy of rent agreement along the rent receipts duly signed by landlord and you. In case rent agreement is for 11 months it is not required to be registered notarization is sufficient. But as per Maharashtra Rent Control Act registration of rent agreement is compulsory irrespective of its duration.

thanks,

Poonam

I do agree with Poonam

Just like to understand this further -

Maharashtra Rent Control Act Section 55  -

(1) Notwithstanding anything contained in this Act or any other law for the time being inforce, any agreement for leave and licence or letting of any premises, entered into between the landlord and the tenant or the licensee, as the case may be, after the commencement of this Act, shall be in writing and shall be registered under the Registration Act, 1908.

So, should Maharashtra Rent Control Act be read in conjunction with the Registration Act, 1908 which states that leases of immovable property for any term not exceeding one year need not be registered.

INCOME TAX ACT 1961 AND MAHARASHTRA RENT CONTROL ACT ARE BOTH INDEPENDENT ACTS.FOR PURPOSE OF CLAIMING EXEMPTION OF HRA UNDER I T  ACT WHAT IS REQUIRED IS  PROOF OF PAYMENT OF RENT AND GENUINE LEAVE AND LICENSE  AGREEMENT . REGISTRATION BEFORE REGISTRAR IS AN INEPENDENT MATTER. IN CASE OF FAILURE OF SUCH REGISTRATION LICENSORE AND LICENCEE LOSSES CERTAIN RIGHTS , LICENSORE IS LIABLE FOR PENALTY UNDER  M.R.C.A.  AND THIS IN NO WAY COMES FOR CLAIMING EXEMPTION UNDER I. T. ACT 1961, SO ASSESSING OFFICER CAN NOT DENY EXEMPTION ON HRA IF THERE IS NO REGISTRATION OR  EVEN WITHOUT  NOYARY OF L/L .

Thanks Vallabh. This makes sense. Please reply back to me with your contact details on my email id - pankaj_pai5@yahoo.co.in.

I would like to discuss about you representing my case.

Whether the Leave& Licece Agreement is signed or not is not as crucial asevidence for payment of Rent.

In Incometax proceedings, what is vital is "pre-ponderance of probability", rather than technical rules of evidence.