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.