10 July 2012
As my client is employed in Mumbai and having house property in Tamil Nadu. His house property in Tamil Nadu is occupied by his parents and not receiving any rent from it. In the meantime he is paying House rent at Mumbai and also receiving HRA from his salary, Whether he is eligible for claiming HRA exemption under section 10 (13A)....
10 July 2012
as per my view, he can claim HRA exemption. because Act say this exemption will be allowed when employee is living in rented house. Act doesn't say he can't have house in other city. So he can claim this exemption 10 (13A)