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Tax Query

Parmod Agarwal (Assistant Manager) (394 Points)

25 January 2010

Dear All,

Can son claim exemption of HRA on the basis of HRA receipt is signed by his mother ? and his mother shows the HRA amount in her taxable Income. Son

also shows the PAN in the HRA receipt of his mother.

Plz Clearify the Same.

Thanks

Parmod

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4 Replies

Sunil Liladhar Kotak (Manager (F & A)) (2025 Points)
Replied 25 January 2010

in general the HRA receipt will suffice unless the Employer company asks for the Leave & License

agreement

sunil

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Shudhanshu Agrawal (Business) (2570 Points)
Replied 25 January 2010

Originally posted by : Parmod Agarwal
	Dear All, Can son claim exemption of HRA on the basis of HRA receipt is signed by his mother ? and his mother shows the HRA amount in her taxable Income. Son also shows the PAN in the HRA receipt of his mother. Plz Clearify the Same. Thanks Parmod

It is a tax planning step and it is acceptable. I have seen this so many times. But mother should not live with the son in the same property and show in her income.

P. Raja (Manager Finance & Accounts) (198 Points)
Replied 29 January 2010

Dear All, As Each company is having seperate TAN and PAN we need to issue Certificate seperately then Where and how to recognise the Non Taxable limit of Salary ? Regards P. Raja

Ratan Deep Saxena (Asstt Manager (Accounts & Finance)) (2998 Points)
Replied 29 January 2010

yeah... son can claim the amount of rent paid to his mother u/s 10(13A ) as HRA provided rent receipts in required format stating the address alongwith the pan no. of the mother should be annexed therto with the tax declaration form as ask by the employer company.

regards,

ratan