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Income Tax: Rent paid to spouse can be claimed as HRA exemption; here are 6 key provisions

Several court verdicts including the recent one in June 2023 by the Income Tax Appellate Tribunal (ITAT) in Aman Kumar Jain’s case have decided that the rent paid by a man to his wife is allowed as HRA and tax exemption is permitted for the same ....

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Claiming HRA exemption on rent paid to spouse? New I-T regime will end this game of truth or dare.

The Income Tax Appellate Tribunal (ITAT) in India has allowed a house rent allowance (HRA) deduction of INR369,000 ($5,172) which was previously denied by the Income Tax Office. The payment was made to the appellant s wife, who owns the property in question. Although nothing physically stops salaried taxpayers from claiming HRA exemption for rent paid to relatives, tax officers are examining the authenticity of such claims. ....

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