14 March 2008
Generally exemption for HRA is allowed to all employees except those specifically stated in the Act i.e.. employees who are staying in their own house.One of my client who is a state govt. employee who is residing in the quarters provided by the Department and he claims for HRA exemption in respect of rent paid to the Dept.But the Department has not accepted his stand and stating that when the quarters is occupied by the employee he cannot claim HRA . STATE WHETHER IT IS CORRECT