M.Giridhar (tax consultant) (49 Points)
08 August 2008Assessee is a salaried person. In Form 16 an employer has not deducted the house rent allowance u/s 10(13A) due to the non production of rent receipt at the time of tax deduction. My question is whether an assessee can claim exemption u/s 10(13A) while filing the return of income? If so is it necessary to enclose the rent receipts to the return? kindly clarify.
Rushikesh
(Chartered Accountant - Manager Finance)
(2375 Points)
Replied 08 August 2008
Yes, he can claim the deduction.
He needs to give the rent receipts and the rent agreement alongwith Form 16.
If the Form gives the amount of HRA explicitily, then no other proof is required,
otherwise the salary slips are required
CA. Atindra A. Prabhu Bhatikar
(practising CA)
(68 Points)
Replied 10 August 2008
| Originally posted by :M.Giridhar | ||
| " | As per the instrcutions issued by CBDT no documents are required to be attached with the income tax returns. You can make the necessary corrections in the return regarding form no 16. You will have to produce the rent receipts at the time of assessment only | " |
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