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.

[CAGOPALJI AGRAWAL]

HRA exemption is calculated on monthly basis.

AI Summary

HRA exemption calculated monthly; rent paid abroad counts only for months when HRA is applicable and paid. Whether rent paid abroad and rent paid in India both qualify for HRA exemption is determined month by month because HRA exemption is calculated on a monthly basis; entitlement must be assessed for each specific month.