https://www.taxtmi.com/circulars?id=9396 Section 10(13A) exempts a special allowance granted by an employer to meet rent actually incurred for residential accommodation, subject to Rule 2A calculation and three conditions: employer granted special allowance, allowance specifically to meet actual rent, and occupation of the accommodation by the employee. An individual paying rent to an HUF of which he is a member may claim the exemption if he produces proof of payment (including a receipt signed as Karta); the rent will be assessable as income of the HUF. en-us Tue, 03 Mar 1981 00:00:00 +0530 Sat, 04 Jun 2011 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9396 Section 10(13A) exempts a special allowance granted by an employer to meet rent actually incurred for residential accommodation, subject to Rule 2A calculation and three conditions: employer granted special allowance, allowance specifically to meet actual rent, and occupation of the accommodation by the employee. An individual paying rent to an HUF of which he is a member may claim the exemption if he produces proof of payment (including a receipt signed as Karta); the rent will be assessable as income of the HUF. Circulars Income Tax Tue, 03 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9396