Claim HRA exemption on house which is not entirely ready

Ravi Ranjan (1 Points)

11 September 2022  

The land is in my mother's name and the house is not yet constructed entirely but is expected to complete in the coming future. Can I claim an HRA exemption by paying rent to my mother for this particular financial year even if the house is not yet ready to live in?

I will provide a rent receipt with the PAN number and will have online Rent payment proof. And I will also file ITR for my mother.

I need suggestions, in this case, on whether I can claim an HRA exemption or not.