HRA For House Lease

Dear Seniors,
Please give me advice on leased house, Persons is staying in a leased house for 3 years for Rs. 300,000/-.
1. Whether we can consider for HRA calculation?
2. Lease amount he will get after 3 years, So can consider for HRA calculation?
3. Is there any rules for leased house?

If company is providing leased accommodation, it is coming under perquisites and they will deduct 15% of basic and no HRA. If you have taken the accommodation on lease, you can not claim tax benefits as you are getting back the lease amount after some time. In your case, you can not produce rent receipts.
Pon