Hra

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 May 2013 Can a employee claim the HRA exemption for the period of study leave. He want to claim hostel charges paid during that study leave as rent. can he do the same? he is also getting salary duering study leave which include HRA received from employer.

Guest

Guest (Expert)

21 May 2013 Yes, hostel rent paid can be claimed as rent paid for the purpose of HRA exemption.

Must following things must be considered:
1 employee is in receipt of salary including HRA for the period stay in hotel
2 Employee must have rent paid slips or documents or whatever name called and furnish the same to employer to claim exemption
3 Hostel rent does not include any other expenditure except rent of premises for e.g food charges etc.
4 If rent is in excess of Rs 180000 p.a, PAN of landlord should be submitted to the employer also