Question ID :
44943
Claimed HRA in ITR for the A. Y. 2024-25
Issue 2 – Justify the claim of exemption u/s. 10(13A) of Rs. 2,55,180/- :
1. It is observed that both rent agreements submitted:
a) Flat No. 205/6, Ankleshwar (April 2023 to July 2023), and, b) House No. BB/76, Ankleshwar (August 2023 to December 2023);are merely notarized on plain paper and not registered or executed before any specific competent authority. Hence, the genuineness of these rent agreements appears doubtful. Therefore, you are therefore required to:
(a) Furnish proof of actual rent payment through your bank account- specifically the debit entries with narration clearly showing rent paid to the landlord(s) during the relevant months;(b) Submit bank statements for the full period 01.04.2023 to 31.03.2024 showing such payments; and(c) Justify the claim of exemption of Rs. 2,55,180 u/s. 10(13A) with documentary evidences of actual tenancy and payment.
Posted by
RAJEEV KUMAR
on
Dec 16, 2025
Filed Under
DIRECT TAXES
The claim of exemption u/s 10(13A) amounting to ?2,55,180 is genuine and fully supported by actual occupation of rented residential premises and payment of rent through banking channels.
The Income-tax Act does not mandate registration of rent agreements for availing HRA exemption. The condition is actual payment of rent and residence in the rented accommodation, both of which are duly substantiated.
Posted by
CA. VAZ RYAN ASSIS on
Dec 17, 2025