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HRA exemption

28 March 2018

Suppose an employee fails to submit rent receipts before finalisation of tax computation by the employer, whether the employee can claim HRA exemption while filing ITR? If so, where to provide the details in ITR1?

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5 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (177961 Points)
Replied 28 March 2018

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.

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Madhu Samb (59 Points)
Replied 28 March 2018

Thank you sir, issue of mismatch between form 16 and return could have been avoided. However could an assessee be denied exemption since the same was not reflected in form 16?