Who is not eligible for HRA?

There are certain categories of individuals who cannot avail tax exemption on House Rent Allowance (HRA):

• Self-employed professionals or business owners are not eligible for HRA as they do not receive it as part of their salary from an employer.
• If you stay with your parents in a house owned by them, you cannot claim HRA benefits.
• If you do not pay any rent and your accommodation is provided by the employer, you cannot claim HRA.
• If you reside in a rent-free accommodation provided by your spouse, HRA exemption cannot be claimed.