HRA Deduction if Landlord not giving PAN Card

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  1. ZED

    ZED Well-Known Member

    You do not need to attach anything while filing the return, if any information would be required by the department then they will ask you. But, not otherwise.

    Yes, DOB is necessary
  2. AbhishekTiwarii

    AbhishekTiwarii New Member

    My income is under - professional income.
    There is no PF or HRA component as such. I get paid lum sum amount every week.
    Will my House Rent paid be counted under exemption
  3. ZED

    ZED Well-Known Member

    Exemption u/s 10(13A) (i.e in respect of HRA) is available only if HRA is actually payable to the EMPLOYEE. Since you mentioned that your income is under the head business and profession, this implies that you are not an employee.

    "S.10(13A) any special allowance specifically granted to an assessee by his employer to meet expenditure actually incurred on payment of rent (by whatever name called) in respect of residential accommodation occupied by the assessee, to such extent as may be prescribed having regard to the area or place in which such accommodation is situate and other relevant considerations."

    But however, you can claim DEDUCTION u/s 80GG

    "80GG. In computing the total income of an assessee, not being an assessee having any income falling within clause (13A) of section 10, there shall be deducted any expenditure incurred by him in excess of ten per cent of his total income towards payment of rent (by whatever name called) in respect of any furnished or unfurnished accommodation occupied by him for the purposes of his own residence, to the extent to which such excess expenditure does not exceed FIVE thousand rupees per month or twenty-five per cent of his total income for the year, whichever is less, and subject to such other conditions or limitations as may be prescribed, having regard to the area or place in which such accommodation is situated and other relevant considerations :

    Provided that nothing in this section shall apply to an assessee in any case where any residential accommodation is—

    (i) owned by the assessee or by his spouse or minor child or, where such assessee is a member of a Hindu undivided family, by such family at the place where he ordinarily resides or performs duties of his office or employment or carries on his business or profession; or

    (ii) owned by the assessee at any other place, being accommodation in the occupation of the assessee, the value of which is to be determined under clause (a) of sub-section (2) or, as the case may be, clause (a) of sub-section (4) of section 23.

    Explanation.—In this section, the expressions "ten per cent of his total income" and "twenty-five per cent of his total income" shall mean ten per cent or twenty-five per cent, as the case may be, of the assessee's total income before allowing deduction for any expenditure under this section.
    Last edited: May 24, 2016
  4. AbhishekTiwarii

    AbhishekTiwarii New Member

    Thanks alot. What are the documents I would need?
    1.Rent receipts?
    2.Rental Agreement?
    3.PAN card number of the landlord?
    4.PAN Card copy of the landlord?
  5. ZED

    ZED Well-Known Member

    Yes, you need all of the above. You do not need to attach these documents, but you should maintain these documents for atleast 6 years, in case the AO requires them to substantiate you your claim of deduction.
  6. ZED

    ZED Well-Known Member

    Kindly note that the limit of Rs. 2000 has been increased to Rs.5000 w.e.f F.Y 1.04.16
  7. AbhishekTiwarii

    AbhishekTiwarii New Member

    1. I am getting professional income starting only this year FY(from Octor 15)
    2.Kindly note that the limit of Rs. 2000 has been increased to Rs.5000 w.e.f F.Y 1.04.16 - Sorry did not get this point of yours
  8. ZED

    ZED Well-Known Member

    That was in respect of quantum of deduction u/s 80GG. Earlier it was 2000 p.m. , now it is 5,000 p.m.

    Were you getting HRA earlier? If yes, then claim exemption u/s 10(13A) in respect of HRA.
  9. AbhishekTiwarii

    AbhishekTiwarii New Member

    OK. So Any solution for House Rent amount equals to Rs.17500? It seems the max I can get exemption for is Rs 5000 under 80GG

    HRA earlier mean - Apr to Oct 15? If so, yes I was getting and I have already claimed that.
    Could you please comment and confirm?
  10. ZED

    ZED Well-Known Member

    For which period does your query pertains to?
    F.Y 15-16 or 16-17

    For F.Y 15-16
    Till Oct, you were in receipt of HRA, therefore claim HRA deductions as per S.10(13A) read with Rule 2A. Thereafter claim Deduction u/s 80GG (For the year 15-16, the limit for HRA was 2000 p.m (Read my previous post for more details)

    For 16-17, deduction will have to be claimed u/s 80GG. [From Financial Year 1.04.16, quantum of deduction has increased to 5000 p.m

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