Hra exemption eligibility

This query is : Resolved

Saikat Khan (Querist)
Follow

17 August 2018 I own an under-construction flat at North 24 Pargana district of WB via Home Loan, for which I claim tax deduction for interest & principal. My mother owns a home at Hooghly district of WB. My Spouse owns a flat at Kolkata via Home Loan, for which she claims tax deduction for interest & principal, but stays at my mother's home at Hooghly district of WB. I stay at Govt. rented quarter at Uttar Dinajpur district of WB. I get paid HRA @20% of Basic salary but pay rent @10% of Basic salary for the quarter.
Now can I claim an HRA Exemption for rent paid, to my mother, for my spouse staying at my mother's house at Hooghly district of WB?

ALKESH T MEHTA

ALKESH T MEHTA (Expert)
Follow

17 August 2018 You can claim exemption of H.R.A. for rent paid to your mother,if you can establish that by reason of your mother"s health or any other reason that your wife cannot stay with you.Similarly,house rent payable to your mother should be shown as income form house property of your mother"s income.