HUF Rental Income

[Lav Prajapati]

Hello Expert,

I am a salaried individual, and my father is also salaried. My father has created a Hindu Undivided Family (HUF). I want to pay rent to claim HRA benefits under income tax provisions. However, the property in which I reside is owned by my father in his individual capacity, not by the HUF. My father is already in the 30% income tax slab.

My question is: Can I pay rent to my father's HUF (instead of paying it to my father personally) in order to claim HRA, even though the property is registered in my father's name and not in the name of the HUF? Is this arrangement valid for HRA purposes?

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is not valid.

AI Summary

HRA validity: paying rent to an HUF is not valid where the property is owned individually by the father. Whether rent paid to a father's HUF can support an HRA claim where the property is registered in the father's individual name; the expert response states the arrangement is not valid.