28 April 2018
My father is retired from state government. His basic sum amount is Rs308448 per annum And D.a=16136 per annum HRA=0.00 Monthly room rent pay Rs4500/month(12*4500=Rs54000) in other city. Then how much money i claim in HRA Exemption in itr1 also which section i used section 80GG Or section 10(13A)??
30 April 2018
before using 80GG, please note the following point.... following condition must be satisfied to avail 80gg
The individual, his spouse or minor child (including step or adopted child) or HUF of which he is a member must not own a residential accommodation at a place where he ordinarily resides or performs duties of his office or employment or carries on his business or profession.
Also if the assessee (only assessee not any other person mentioned above) owns a residential accommodation at any other place but claims it as a self occupied property under head House Property, exemption is not available under this section.