Can assessee claim rent paid to spouse ?
Please help..!!!!
Rahul Anand Arora (Chartered Accountant) (329 Points)
12 July 2008Can assessee claim rent paid to spouse ?
Please help..!!!!
Ashish M
(Chartered Accountant)
(2731 Points)
Replied 13 July 2008
The Act doesn't specify as to whom any such rent paid is not eligible for deduction and Rule 2A uses the words -"the amount by which the expenditure actually incurred by the assessee in payment of rent"-
clearly the rent paid to spouse is eligible for dedcution.
Friday, July 18, 2008
From
Vishram Ratnuji Modak,
Cell # 9969 354 690
Email: vishrammodak @ gmail.com
vishrammodak @ yahoo.com
Respected Dear Friend,
1. Good Morning, We are all fine here, I do hope you and your loving family are all fine & great.
2. This is with germane to your query “Can an assessee pay rent to her/ his spouse {husband/ wife} and claim the same as HRA - rent paid u/s 10(13A) of the Income Tax Act, 1961 .
3. NO, the assessee can’t claim such rent paid to his/ her spouse as HRA exemption u/s 10(13A) of the Income Tax Act, 1961 since it’s well settled that “Marital Relationship” for the purpose of saving / escaping revenue cannot be construed nor cannot take the form of a “Commercial Relationship”
4. Needless to state do feel free to contact me for any sort of co-ordination, it will be an honour for me and rest assured it will be acknowledged sanguinely. May the Great God be with your kind goodself and with your loving family.
Take Care,
With Respect & Best Wishes,
Vishram R. Modak
CA Student- Mumbai