HRA- under income tax

[VIGNESH]

sir

1.can a salaried individual claim HRA in his file while filing ITR i.e he has not declared with employer.

2.can he pay rent by cash exceeding ₹ 10,000/- as rent to landlord

[DR.MARIAPPAN GOVINDARAJAN]

In my view the answer to both the questions 'yes'.

AI Summary

House Rent Allowance: salaried taxpayers may claim HRA in their return even if not declared to employer; cash rent allowed. House Rent Allowance may be claimed by a salaried individual in the income tax return even if not declared through the employer; the taxpayer must substantiate the claim with rent receipts or other proof. The respondent also accepts that rent paid in cash exceeding ten thousand rupees can be treated as payment for the purposes of claiming HRA, subject to appropriate documentation and compliance with tax filing requirements.