Can a PSU Employee Get HRA While Living in Company-Leased Housing with Spouse?

waliajagmohansingh@yahoo.com
Husband is working in a PSU and sharing accommodation with his wife, who has taken a shop-cum-flat on a lease basis in the township of the company. Please guide if the husband, an employee, is eligible for HRA.
pon1965
He is eligible for HRA. He can pay rent to his wife, but it has to be assessed by his wife in her IT return. HC judgment is there.

Regards,
Pon
korgaonkar k a
I suppose your query is on HRA exemption under the IT Act and not on HRA itself. If a husband is receiving HRA and the wife pays rent, the husband can claim HRA exemption provided the wife is not claiming the exemption, to my knowledge. However, experts, please comment on this.
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