Individuals whose employers don't pay HRA.However, you should ensure that there is no duplication, as this could lead to trouble if the tax department asks for verification.
In case you are able to get separate rent receipts for rental payment, then HRA exemption can be claimed separately by both. If you and your spouse share the rent for a house, then the whole amount can be claimed as an HRA deduction by one person only. You can also not claim HRA exemption on a property owned by your spouse. However, you cannot claim this benefit if you own the property. This means that in case you live with your parents, you can still claim HRA exemption if you are able to provide proof of rental transactions.Īs long as there is a rental agreement, financial transaction proof, rent receipts, etc., paid to your parents, the same HRA exemption rules will apply. You can claim an HRA deduction for rent paid even to family members. You will simply need to produce an appropriate proof for both.
HRA exemption rules are applicable under Section 10 (13A). If you pay the home loan EMIs for your own house, you can claim a tax deduction for that too. If you own a house in a different city from the one you're living and working in, you are still eligible to claim HRA.
