Scope of exemption u/s 10(13A).

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....esidential accommodation occupied by the assessee to such extent as may be prescribed having regard to the area or place in which such accommodation is situated and other relevant considerations. Rule 2A of the Income-tax Rules 1962 prescribes the manner in which the exemption u/s.10(13A) is to be calculated. 2. The board have had occasion to consider the question whether an individual can clai....

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....ture on payment of rent and this is in respect of the residential accommodation occupied by him, he would be entitled to the exemption provided by sec.10(13A) read with rule 2A. This position will hold good even when the receipt is issued under the signature of the individual himself but in his capacity as Karta of the HUF. The rent paid by the individual to the HUF would be assessable as a part o....