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Manual - Exempted Income u/s 10 - Salary Specific
Yes, even if rent is paid to any family members, HRA is allowed. Thus, if an individual live with his/her parents and pay rent to them then also they can claim that for tax deductions as HRA. However, one cannot pay rent to their spouse.
2013 (8) TMI 103 - ITAT AHMEDABAD
HRA exemption: rent paid to family members can qualify for tax relief, but payments to a spouse are not allowed. HRA exemption is available when an individual pays rent to family members and resides with them, provided the standard conditions for claiming HRA under salary exemptions are met; rent paid to a spouse is not accepted for HRA exemption.
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