TDS 192

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

23 January 2011 I want to know. Any employee change his declaration of Rent receipt with Increase of Rent paid for HRA exemption due to Increament done in the month of Dec,10 but effective from April,2010 arrear Basic Salary & HRA .

K V Subba Rao

K V Subba Rao (Expert)
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23 January 2011
The employer should be in a position to satisfy the Department, if and when required, that he (employer) took all reasonable steps to satisy himself (employer) that revision in rent declaration is for bonafide and genuine reasons.

If this is possible, employer may take entire year as a unit for calculation of hra exemption

It is advisable to discourage revision in rent declaration