claim of HRA receipts

This query is : Resolved

ankur (Querist)
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23 April 2009 if a housing property in the name of husband/wife.
can husband/wife taken HRA receipts for deduction of HRA. from his/her spouse.

pl answer the above asap.

thanks in advance

CA CS CIMA Prakash Somani

CA CS CIMA Prakash Somani (Expert)
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23 April 2009 Both at the same time can not take benefit of the same. So they will be eligible for the extent to their respective share in property.

Vipul J. Bhavsar

Vipul J. Bhavsar (Expert)
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23 April 2009 No.
An assessee cannot take a receipt from his/her spouse for the purpose of HRA deduction.
However he can get such receipt from parents provided they are not dependent on the assesee. Please note this Income will be taxed in the hands of the parents if their gross income exceeds maximum exemption limit.

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