HRA exemption in IT return

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Hello Pankaj,

I have two form 16 from two different employers for FY 2010-11 (AY 2011-12) from two different cities. Unfortunately , In these two form 16 , HRA is not mentioned. But I have paid rent during FY 2010-11 and have proofs ( rent receipt).

I have added both form 16 salaries (Income chargeable under the head Salaries) and subtracted HRA based on my calculations what I have paid ( using HRA rule). I mentioned that net amount ( after subtraction HRA) in column 1 ( Income chargeable under the Head ‘Salaries’(Salary/ Pension)) of ITR -1 form . But maintaining original salaries as per employers form 16 in column 23 (Income chargeable under the Head ‘Salaries’). It means there is mismatch between column 1 and column 23 due to HRA detection.

My question is Can I show HRA exemption in this way if it is not mentioned in the form 16 ? or any other way to show HRA exemption ?

house-rent-allowance income-tax-return hra form-16 deduction
1 Answers

If your salary from employer had HRA components (employer paid you towards house rent allowance), then it had to be claimed with employer only.

If the rent receipts have not been provided to employer, deduction cannot be taken while filing income tax return as it was a employer provided deduction.

You can file return with option as mentioned by you (by deducting yourself), but due to mismatch income tax department may raise a query and ask you to prove the deductions.

Pankaj Batra5212
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