Now-a-days HRA is exempted based on form 16, which is downloaded by employer from TRACES after filing TDS return.
So, even if you try to claim HRA in ITR 1, under salary head, department sends notice of mismatch......
So, again the rent receipts are required to be sent to ITD and authetication process ...........
Better to complete the process at employer level.
Only in case the rent receipt are not accepted by ITD, or landlord not declared the rent income in his ITR......
My Pleasure.....
CAclubindia
