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        Case ID :
        Income Tax

        Whether an employee is allowed deduction u/s 10(13A) even if he owns a house property?

        18 May, 2018

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        Manual - Exempted Income u/s 10 - Salary Specific

        There is no requirement that employee should not own a house property. If the employee resides in a rented property, he can claim exemption even if he owns a house property in the same or different city.

         

        Deduction under section 10(13A) available despite house ownership when employee resides in rented accommodation. An employee who actually resides in rented accommodation may claim the salary-specific exemption for rent allowance under section 10(13A) even if he owns a house property in the same or a different city; entitlement depends on factual occupancy of rented premises rather than mere ownership of residential property.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction under section 10(13A) available despite house ownership when employee resides in rented accommodation.

                              An employee who actually resides in rented accommodation may claim the salary-specific exemption for rent allowance under section 10(13A) even if he owns a house property in the same or a different city; entitlement depends on factual occupancy of rented premises rather than mere ownership of residential property.


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