HRA exemption

[MUKESH GUPTA]

This query is in regard to a gentlemen who is employed in India but according to his offer letter he needs to devote 9 months in India for work & 3 months abroad.He pays house rent in India for nine months & house rent for 3 months when staying abroad.The question is that for claiming  HRA exemption would both the rent paid in India & as well as abroad be eligible or only the Indian Component be allowed while calculating HRA exemption.

AI Summary

HRA Exemption: Rent Paid Abroad Not Eligible; Only Indian Rent Counts for Monthly Calculation A query was raised regarding the eligibility of House Rent Allowance (HRA) exemption for an individual employed in India, who spends nine months working in India and three months abroad, paying rent in both locations. The question was whether HRA exemption can be claimed for rent paid both in India and abroad or only for the Indian component. The response clarified that HRA exemption is calculated on a monthly basis, suggesting that only the rent paid during the months spent in India would be eligible for exemption.