19 January 2009
For any amount paid in the form of rent to father or grand-mother can be claimed as Exemption (as part of Rule 2-A calculation), if the following conditions are fulfilled:
(1) Father or grand-mother, as the case may be, should be owner of house
(2) If their income including rent is above the taxable limit, it should be included in their total income
Any amount contributed for family maintenance cannot be claimed for exemption purpose