The employee's father may be living with him. However, since the rental agreement is in his father's name, the rental receipts should also be only in his name. Therefore it can only be presumed that it is his father who paid the rent not the employee. How can he claim tax rebate when he's not paid the rent. Strictly speaking the claim can not be accepted. Ask him to get a revised rental agreement and receipts in his name in future if he wants to avail tax rebate under this head.
27th September 2017 From India, Salem