Usually, an employee's salary structure has HRA as one of its components. A salaried employee can claim tax exemption on HRA if he/she lives in a rented accommodation and has received HRA as part of his/her salary. However, if an employee is living in a society, then along with rent to the landlord, he/she has to pay maintenance charges also.
from Tax-Wealth-Economic Times https://ift.tt/JsiHKeX
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