claim of HRA both husband and wife

[hanamantharao kulkarni]

Dear Sir

I request you to give me suggestions regarding house rent allowance.

1. Is it fully exempted for income tax 

2. can both husband and wife claim exemption if they are in government service

AI Summary

Understanding HRA Exemptions for Government Employee Spouses: Key Conditions and Proportional Sharing of Benefits Explained. A user inquired about the conditions for house rent allowance (HRA) exemptions for both spouses working in government service. The response clarified that HRA exemption is available based on rental payments and specific conditions. For metro cities, the exemption is the least of 50% of the basic salary, actual HRA received, or rent paid minus 10% of the basic salary. For other cities, it is 40% of the basic salary instead. Both spouses cannot claim the full exemption individually but can proportionately share the exemption based on their rental payments.