house rent allowance

M.Giridhar (tax consultant) (49 Points)

08 August 2008  

Assessee 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.