Can I claim HRA Exemption for rent that I paid for my Dependents

[Asked by Guest]

Hi

I am living in a company accommodation, however my dependents (parents) are living in a different city and I am paying their rent as they do not have any source of income. Can I claim HRA exemption for the rent that I paid for the house in which my parents are living. (Please note that I am residing in an company provided accommodation.)

Please advice.

Thanks

Arvind

AI Summary

HRA exemption limited to rent for residential accommodation actually occupied by the taxpayer; payments for dependents' rent not eligible.
HRA exemption is confined to rent actually paid for residential accommodation occupied by the assessee; payments for premises not occupied by the assessee do not qualify and dependency of the occupants is immaterial.