Clarification on HRA Exepmtion u/s 10

[BRIJMOHAN GOYAL]

Do Water charges and Maintenance charges paid to Landlord as 'house -rent' under mutual House Rent Contract Agreement also qualify for exemption u/s 10(13) of Income tax ?

AI Summary

Water and maintenance charges in rent agreements do not qualify for exemption under section 10(13) of the Income Tax Act. A query was raised regarding whether water and maintenance charges paid to a landlord, as part of a mutual House Rent Contract Agreement, qualify for exemption under section 10(13) of the Income Tax Act. The response provided stated that, in the opinion of the respondent, these charges do not qualify for such an exemption.