Central employees can claim HRA benefit by paying rent to his wife. For this you have to work very carefully. You can also get tax benefits from this.
Under the Seventh Pay Commission, house rent allowance is given to the central employees as a relief. So that they can easily afford the house on rent. But do you know that central employees can claim HRA benefit by paying rent to their wife. For this you have to work very carefully. You can also get tax benefits from this.
Claiming HRA through your spouse is not easy and hence here are some important steps that you can follow to claim house rent allowance.
Legal Rent Agreement
If you are paying rent for the wife then you should enter into a legal rent agreement with your wife. Rent receipt should be retained, as in order to claim HRA, the taxpayer has to submit Form 12BB along with the rent agreement and rent receipts to his employer. The rent receipt should contain the name of the tenant, name of the landlord, amount of rent, date of payment, period of rent, address of the house, signature of the landlord, PAN of the landlord and revenue stamp etc. Also the rent amount should be more than Rs.
The husband should not be the owner of the house.
It is also necessary that the house should not be partially owned by the husband. It is legally in the name of the wife only, then only HRA can be claimed.
Wife’s income
While making a claim for ITR, the wife’s income should also be mentioned. Even if the income of the wife is less than the basic exemption limit. Then he should fill the ITR.
Income source of the wife
The income source of the wife should also be mentioned, to state that claiming HRA is not for tax benefit. The mention of income makes it clear that the claim is genuine. Apart from this, the liability should also provide information on their tax return.
