https://www.taxtmi.com/caselaws?id=16201 House rent allowance is exempt under section 10(13A) only when it is a special allowance granted to meet expenditure actually incurred on rent for residential accommodation occupied by the assessee. The retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984 clarifies that the exemption does not apply where the accommodation is owned by the assessee or where no actual rent expenditure has been incurred. On the admitted facts, the assessee occupied his own house and paid no rent, so the allowance was not exempt and was includible in income. en-us Fri, 26 Mar 1999 00:00:00 +0530 Mon, 03 May 2010 00:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16201 House rent allowance is exempt under section 10(13A) only when it is a special allowance granted to meet expenditure actually incurred on rent for residential accommodation occupied by the assessee. The retrospective Explanation inserted by the Taxation Laws (Amendment) Act, 1984 clarifies that the exemption does not apply where the accommodation is owned by the assessee or where no actual rent expenditure has been incurred. On the admitted facts, the assessee occupied his own house and paid no rent, so the allowance was not exempt and was includible in income. Case-Laws Income Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16201