Query on HRA Exemption (Worked only 6 months in FY)

Akshay Aman 1
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I was employed for only 6 months during this year (April 2013 to Sept 2013). I left the job and did not take up a new job. Now, my question is that while filling ITR, can I take into consideration the House Rent paid from October 2013 to March 2014.

In this situation how would be HRA exemption calculated? Would Income Tax Department take into account the rent paid for the whole year or only till September 2013 (till when I received HRA from my previous company).

Please help, I really need your help.

section-80gg hra-exemption house-rent-allowance
1 Answers

HRA exemption can only be provided by an employer. In case you were not working, you cannot claim HRA exemption as there was no house rent allowance received.

However, you can claim some deduction for house rent paid in remaining months u/s 80GG.

There are some conditions for this claim:

  1. It should be occupied by you.
  2. Your spouse/parents should not be paying rent for this house.
  3. You or your spouse should not be owning a house in same city.
  4. You should not be owning house at any other place for which you claim home loan benefit.
  5. Deduction cannot exceed a. Rs 2000 per month, b. rent paid - 10% of total income, and c. 25% of total income.
Pankaj Batra5212
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