As per Indian Tax laws,husband and wife both get HRA.How do they get tax exemption as individual assessees.?

Question

A couple working for an organisation pay income tax as individuals.While both of them draw HRA,the tax exemption is applicable to both or only one of them as the rent payment receipt would be in either one's name?

Answer 1

Both of you can claim:

1. If the rental agreement is ni both your names

2. The rent receipt should reflect the same - if both names are mentioned then it will be 50% each.

Another option is that you can alternate the name on the rentt receipts on a monthly basis...

Answer 2

Either one is eligible for HRA deduction. HRA can be deducted if amount is actually paid.

Read HRA in Income From Salary

http://mytaxes.in/index.php?topic=17.0