01 December 2009
My friend is living in his own house in Bangalore.He is working at bangalore with Beml ltd. and getting HRA from Beml limited. Accordingly he is not making any payment in bangalore towards house.However, His family is living in Delhi in rented house.Can he claim exemtion against HRA Received from BEML ltd.towards rent paid by him against rented house in which his family is living in Delhi.
01 December 2009
No, ur friend cant claim exemption against HRA recvd since he is living in his own house and not paying any rent for his own accomodation in his place/city of work. Further, the rent is paid for house at Delhi which is not his place of work and not for his acccomodation too.
rgds/ CA AMitabhGupta Indore ag_ind@rediffmail.com