HRA deduction or Maintainance expenses

CA Ankur Luhadia (Chartered Accountant) (72 Points)

07 October 2010  

Dear All,

 Please revert on my below mentioned queries as early as possible.

 One of my client lives in Mumbai (city A)and pay 6000/- per month as rent which is deducted from his salary and claim HRA for the same. His dependent parents lives in Jaipur (City B) on rental basis where he pay 8000/- as rent .

 My queries are as under:

 

  1. Whether he can also claim this 8000/- for his HRA calculation resulting in making his total rent paid during the year (6000+8000) =14000/-
  2. If not, then under which section of income tax act, this amount of 8000/- can be claim as the same is paid by him for their living as they live in different city.

 

It would be helpful if some case law is referred for the above mentioned query. Also tell me some other route to claim this amount.

Thanks