House Rent Allowance exemption applies when a special employer allowance meets actual rent for residential accommodation occupied by the employee. Section 10(13A) exempts a special allowance granted by an employer to meet rent actually incurred for residential accommodation, subject to Rule 2A calculation and three conditions: employer granted special allowance, allowance specifically to meet actual rent, and occupation of the accommodation by the employee. An individual paying rent to an HUF of which he is a member may claim the exemption if he produces proof of payment (including a receipt signed as Karta); the rent will be assessable as income of the HUF.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
House Rent Allowance exemption applies when a special employer allowance meets actual rent for residential accommodation occupied by the employee.
Section 10(13A) exempts a special allowance granted by an employer to meet rent actually incurred for residential accommodation, subject to Rule 2A calculation and three conditions: employer granted special allowance, allowance specifically to meet actual rent, and occupation of the accommodation by the employee. An individual paying rent to an HUF of which he is a member may claim the exemption if he produces proof of payment (including a receipt signed as Karta); the rent will be assessable as income of the HUF.
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