I want to know whether a person can pay rent to his/her spouse for claiming Hra exemption. If not, please advise me under which section/circular/notification it is not possible. Its needed.
04 February 2011
The relationship between a husband and wife is not commercial in nature and therefore the rent paid to spouse is not considered by the income tax authorities for the purpose of HRA exemption though there is no specific bar in section 10(13A) of the Income tax Act,1961.
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