19 January 2017
A employee receives HRA for his employment in Chennai amounting 24,000. He stays in Chennai and Pays Rent of 12,000. He also kept his few belongings in Bhubaneswar with his Parents and Pays Rent of 20,000.
Can Rent paid for his accomodation in Bhubaneswar be considered for claiming HRA tax benefits as this will give additional tax savings.
19 January 2017
At first sight, The condition of the exemption is "the residential accommodation occupied by the assesse" the Bhubneshwar house is not in your occupation and therefore, exemption not available.
You can make it a case to fight. File the return claim rent of house you are living in. After Assessment file 154 with reason that you have missed to claim rent paid for another house occupied by you by store your all belongings etc.