04 May 2011
Does your employer provide you accommodation facility at concessional rate? If yes then you can claim HRA(Subject to maximum limit).In this case what you pay to employer will be the deemed as rent.
Accommodation facility at concessional rate is a perquisite & HRA is an allowance, they are not relating to each other. Also perquisites would be added to your income and would be taxable, while HRA exemption can be claimed upto the defined limit.
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