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HRA on rent paid to parents or grandparents

Dalip Soni (116 Points)

02 July 2021

Does an assessee claim HRA on rent paid by him to his parents or grandparents?

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4 Replies

ajeet singh (1392 Points)
Replied 02 July 2021

Yes he can cliam

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S.K.Agrawal (Others) (114 Points)
Replied 02 July 2021

If a property is registered in the name of Husband and Wife both but financial payments (Principal + EMIs) were made by only husband. In this case can their son living with them pay rent to his mother and claim House Rent Deduction from his company. Also can his mother show this entire rent as Income from Other Sources in ITR while she has no other income but father has.

Similar case can be for daughter (married / not married) also as these days due to Work From Home many children have to stay with their parents.

Please clarify.

S.K.Agrawal (Others) (114 Points)
Replied 02 July 2021

In continuation to above query One more thing that Father shows the property as Self Occupied. So what will be the case for both Father and Mother to show property (House) in ITR. As father will be showing as Self Occupied with no Income from House and mother will be showing same property as Rented / Part of property rented having rental income.

Please clarify and help.

veerendar singh (tax consultant) (3301 Points)
Replied 03 July 2021

In case of joint ownership of house the rent is calculated on the whole house property as a single property.

then the net income is apportioned between the joint owners in the % of their ownership