Exemption of HRA

This query is : Resolved 

25 July 2008 A person and his wife are joint owners of a property. The husband pays rent to his wife for the share of property owned by her. The husband is a salaried person and receives HRA. Can he claim exemption u/s 10 (13A) for the rent paid by him to his wife ? Please define any case.

28 July 2008 As per Section 10(13A),nothing contained in this clause shall apply if a residential accomodation occupied by the assessee is owned by him. Hence in this case since both husband and wife are joint owners of proiperty, none are eligible for the HRA benefit.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries