TaxTMI 
TaxTMI 
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
claim of HRA both husband and wife
15 Dec 2013 
1 Reply 
12421 Views Asked by
HRA exemption depends on salary based threshold, actual HRA received and net rent paid; spouses may split the claim.
HRA Exemption applies only if HRA is received and rent is paid; the exempt amount is the least of a salary based percentage threshold (higher for metros), actual HRA received, and rent paid minus a salary linked minimum. Spouses cannot both claim exemption on the same rent beyond the actual rental payments; they may claim proportionate shares of the rent paid subject to the measurement rules. (AI Summary)
HRA Exemption applies only if HRA is received and rent is paid; the exempt amount is the least of a salary based percentage threshold (higher for metros), actual HRA received, and rent paid minus a salary linked minimum. Spouses cannot both claim exemption on the same rent beyond the actual rental payments; they may claim proportionate shares of the rent paid subject to the measurement rules. (AI Summary)