Can a Homeowner Claim HRA Tax Benefits for Rent Paid for Parents? Seeking Advice

Hello to all.

In our company, there is one manager who has constructed his own house by availing a home loan from the bank. He has cleared both the principal and installments due to the bank and has also availed tax benefits under section 24b and 94C for interest and principal payments in past years.

His parents are staying away from him in a rented house. The rent agreement for the house is in his parents' name, but he pays the rent, and the parents are dependent on him.

Now, my question is whether he can avail tax benefits for House Rent Allowance (HRA) under section 10(13A).

Dear,

The question is not clear. Is the employee residing in his own house, or not? Is it in the same city where he is working? If the parents are staying away in a rented house with a rent agreement in their own name, how does it relate to his HRA? A person can pay rent to any number of relatives, anywhere. The provision of HRA relates to an employee's accommodation and it has nothing to do with parents' names - though they can be dependent on him or stay with him.

One house for mother and father is rented for Rs 8000, and the second one is on a loan installment basis of Rs 10,000. The interest on the house loan is Rs 3000 per month. This means the total for House Rent Allowance (HRA) is Rs 21,000. Can the same person take a total rebate for the same?

1. The employee is residing in his own house.
2. It is in the same city where he is working.
3. The parent is staying away from him in another city in a rented house.
4. The rent agreement of the rented house is in the name of his parent.
5. He is paying rent for that house.

Now, my question is whether he can avail tax benefits for House Rent Allowance u/s 10(13A) towards the rent paid by him.