Can we claim if Husband and wife along with kids are staying in different city. Both the houses are on rent. If we can claim how to show those? What are the clauses under this?. Only Husband is working and living in different city due to work.
1 Answers
Hi,
Section 10(13A) of Act “any special allowance specifically granted to an assessee by his employer to meet expenditure incurred on payment of rent (by whatever name called) in respect of residential accommodation occupied by the assessee”
1) Word “occupied” is not further illuminated here but it is common perception that House rent allowance is given by the Employer so that employee can stay close to the office of employers.
2) They have used the word “Residential Accomodation” and not “Residential Accomodation(s). It seems intention is to exempt rent paid for only one accommodation taken on rent by the employee. Based on above, I think exemption is available in respect of rent paid for one house only ( City 1 ).
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