# hra deduction
1 posts in `hra deduction` tag
HRA Deduction: Section 10(13A) Permits HRA Deduction for Rent Paid to Wife
The tribunal referred to a previous ITAT judgment in the case of Abhay Kumar Mittal vs. DCIT, which emphasized that there is no legal basis to deny a husband's ability to pay rent to his wife. Furthermore, the tribunal verified that the rental income was duly declared and accepted by the revenue department.