18 January 2011
One employee working at Delhi, is getting HRA as part of Salary. He is staying at Co proviced bachelor accomodation. His family lives in Jaipur, for which he pays rent. He submits rent receipt in respect of Jaipur house, where his family lives. Can we consider that receipt for purpose of allowing HRA benefit u/s 10(13A)? Also whether will his bachelor accomodation provided, be taxable as perquisite?