{"id":6351,"date":"2023-10-23T14:12:10","date_gmt":"2023-10-23T14:12:10","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6351"},"modified":"2025-10-13T18:24:41","modified_gmt":"2025-10-13T18:24:41","slug":"claim-the-fake-hra","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/","title":{"rendered":"IT dept issuing notices to who claim the Fake HRA?"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6352\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/fake-hra.jpg\" alt=\"FAKE HRA \" width=\"1200\" height=\"900\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/fake-hra.jpg 1200w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/fake-hra-300x225.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/fake-hra-1024x768.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/fake-hra-768x576.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/fake-hra-800x600.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d4749b17b65\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d4749b17b65\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#Income_Tax_dept_issuing_notices_to_who_claim_the_Fake_HRA\" title=\"Income Tax dept issuing notices to who claim the Fake HRA? \">Income Tax dept issuing notices to who claim the Fake HRA? <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#Income_Tax_Notices\" title=\" Income Tax Notices:\u00a0\"> Income Tax Notices:\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#Measures_are_being_taken_by_the_Tax_dept_against_forged_documents\" title=\"Measures are being taken by the Tax dept. against forged documents.\">Measures are being taken by the Tax dept. against forged documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#CBDT_clarification_on_Special_Drive_to_reopen_mismatch_HRA_claims\" title=\"CBDT clarification on Special Drive to reopen mismatch HRA claims\u00a0\">CBDT clarification on Special Drive to reopen mismatch HRA claims\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#Whats_the_penalty_in_case_of_Fake_House_Rent_Allowance\" title=\"What\u2019s the penalty in case of Fake House Rent Allowance?\">What\u2019s the penalty in case of Fake House Rent Allowance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#HRA_Exemption_Claimed_Without_TDS_Deduction_You_May_Get_a_Notice\" title=\"HRA Exemption Claimed Without TDS Deduction? You May Get a Notice!\">HRA Exemption Claimed Without TDS Deduction? You May Get a Notice!<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#Home_Loan_HRA_Related_Deductions\" title=\"Home Loan &amp; HRA Related Deductions\">Home Loan &amp; HRA Related Deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#Loan-related_Deductions\" title=\"Loan-related Deductions\">Loan-related Deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#What_Is_Section_194-IB\" title=\"What Is Section 194-IB?\">What Is Section 194-IB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#What_Happens_If_You_Dont_Deduct_TDS\" title=\"What Happens If You Don&#8217;t Deduct TDS?\">What Happens If You Don&#8217;t Deduct TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/claim-the-fake-hra\/#What_Should_You_Do_Now\" title=\"What Should You Do Now?\">What Should You Do Now?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Income_Tax_dept_issuing_notices_to_who_claim_the_Fake_HRA\"><\/span><span style=\"color: #000080;\"><strong>Income Tax dept issuing notices to who claim the Fake HRA? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tax Dept. is taking action against lot of individuals who have claimed House Rent Allowance via delivery Income Tax dept notices. People make fake rent receipt to claim HRA for less than a lakh. Assessee are also punished with big penalties. Tax Dept has starting begun implementing its action plan. The Govt of India offered various tax-saving measures as per old income tax regime.<\/p>\n<p>Currently under the new Income tax Regime, Home renting is also a good option for Income Tax saving. \u00a0Income tax Assessee shall provide your company with a house rent receipt for this in Feb or March. Additionally, those who are employed also produce additional documentation.<\/p>\n<p>Normally Individual make fake receipts of house rent on their own &amp; mention them to their employer rather than requesting a receipt from the landlord. But, Assessee cleverness\u00a0is about to get Assessee into a lot of issues or trouble. Thereafter Assessees are being asked for documentation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Income_Tax_Notices\"><\/span><span style=\"color: #000080;\"><strong> Income Tax Notices:<\/strong>\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the safeguard of Revenue, above kind of Income Tax fraud, Tax dept. uses specified customized software &amp; AI Technogym. With the use of above AI Technogym, They identify all the fraudulent documents filed by taxpayers. Currently Few people are getting Income Tax Dept notices. They are needed to give documentation related to income Tax Exemption claims by the , Assessee.\u00a0All received information &amp; documents records are being securitized by the Income Tax dept in the detail manner.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Measures_are_being_taken_by_the_Tax_dept_against_forged_documents\"><\/span><span style=\"color: #000080;\"><strong>Measures are being taken by the Tax dept. against forged documents.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As per Income tax act, Assessee shall present the landlord\u2019s Permanent account number card if the rent for Assessee home is higher than INR 1,00,000\/- per year to Assessee employer.<\/p>\n<p>These notices pertain to the AY 2022-2023 and are being sent in compliance with Section 133(6) of the Income Tax Act. The assessing officer is authorised by law to request particular information regarding transactions made during a designated time period.<\/p>\n<p>According to Income Tax Law Section 10(13A), the Tax Dept provides tax benefits on housing expenses to people of the salaried class.<\/p>\n<p>The Central Board of Direct Taxes\u2019s Central Action Plan states that field officers are leveraging technology to broaden the tax base.<\/p>\n<p>The greatest justification for rent-related fraud is the opportunity to significantly decrease the tax liabilities. If Assessee have listed your residence for rent for INR 20,000 per month, or INR 2,40,000\/- \u00a0annually, you won\u2019t pay direct tax on this sum. Also, provided that the employer is paying you a housing rent allowance of at least INR 2,40,000\/-.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBDT_clarification_on_Special_Drive_to_reopen_mismatch_HRA_claims\"><\/span><a href=\"https:\/\/carajput.com\/press-releases\/cbdt-clarification-on-special-drive-to-reopen-mismatch-hra-claims.pdf\"><span style=\"color: #000080;\"><strong>CBDT clarification on Special Drive to reopen mismatch HRA claims\u00a0<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6929\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/HRA-.jpg\" alt=\"CBDT clarification on Special Drive to reopen mismatch HRA claims\u00a0\" width=\"1162\" height=\"1049\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/HRA-.jpg 968w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/HRA--300x271.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/HRA--768x693.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/HRA--800x722.jpg 800w\" sizes=\"(max-width: 1162px) 100vw, 1162px\" \/><\/p>\n<p>Relief against House Rent Allowance claims: The Central Board of Direct Taxes has made it clear that there isn&#8217;t a particular initiative to reconsider cases involving HRA claims. According to the income tax authorities, there isn&#8217;t a continuous initiative to examine mismatch circumstances.<\/p>\n<p>The Central Board of Direct Taxes clarifies on media reports claiming special specific effort to revisit cases with reference to House Rent Allowance allegations.<\/p>\n<p>There isn&#8217;t a specific drive\/ initiative to reopen mismatch cases &amp; media reports alleging that big media claims re-opening is being undertaken by the Central Board of Direct Taxes are entirely misplaced.<\/p>\n<p>Concerns regarding are about retrospective taxation in this matter &amp; re-opening of cases on instances involving to House Rent Allowance claims is entirely baseless<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Whats_the_penalty_in_case_of_Fake_House_Rent_Allowance\"><\/span><span style=\"color: #000080;\"><strong>What\u2019s the penalty in case of Fake House Rent Allowance?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If an employee provides fake reimbursement bills to reduce their tax liabilities, that is considered income concealing. In this case, the A.O. might open an investigation. The taxpayer then has to provide proof that the bills are legitimate.<\/p>\n<p>A person who knowingly filing fake bills and gives misleading information about their income may face a fine of up to INR 200\/-. in case If fraudulent bills are found, penalties will be imposed. Underreporting income is punishable by up to a 50% fine U\/s 270A (1).<\/p>\n<p><a href=\"https:\/\/carajput.com\/publications\/rent-receipt-format-rent-receipts-are-useful-when-you-claim-hra.pdf\">Rent Receipt Format-<\/a> Rent Receipts are useful when you claim HRA deduction<\/p>\n<h2 data-start=\"144\" data-end=\"221\"><span class=\"ez-toc-section\" id=\"HRA_Exemption_Claimed_Without_TDS_Deduction_You_May_Get_a_Notice\"><\/span><span style=\"color: #000080;\"><strong data-start=\"151\" data-end=\"221\">HRA Exemption Claimed Without TDS Deduction? You May Get a Notice!<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8910\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/photo_2025-04-09_00-00-27.jpg\" alt=\"HRA pan \" width=\"1140\" height=\"1700\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/photo_2025-04-09_00-00-27.jpg 858w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/photo_2025-04-09_00-00-27-201x300.jpg 201w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/photo_2025-04-09_00-00-27-686x1024.jpg 686w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/photo_2025-04-09_00-00-27-768x1146.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/photo_2025-04-09_00-00-27-800x1193.jpg 800w\" sizes=\"(max-width: 1140px) 100vw, 1140px\" \/><\/p>\n<p data-start=\"223\" data-end=\"244\">Scenario: In case the taxpayer claimed HRA exemption without deducting TDS?<\/p>\n<p data-start=\"223\" data-end=\"244\">\u00a0You\u2019ve claimed HRA exemption u\/s 10(13A) in your ITR, but your monthly rent exceeds INR 50,000 and you didn\u2019t deduct TDS u\/s 194-IB as required? \u00a0Tax Department is now using data analytics to match HRA claims with TDS records. If no TDS is deducted on rent exceeding Rs. 50,000\/month, the exemption may be disallowed!<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Home_Loan_HRA_Related_Deductions\"><\/span><span style=\"color: #000080;\"><strong>Home Loan &amp; HRA Related Deductions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9495\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related.jpg\" alt=\"Home Loan &amp; HRA Related Deductions\" width=\"1280\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2023\/10\/Home-loanHRA-related-800x800.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<ol>\n<li><strong>Section 24(b)<\/strong> \u2013 <em>Interest on Housing Loan<\/em>\n<ul>\n<li><strong>Limit<\/strong>: INR 2,00,000 (self-occupied); full interest allowed for let-out property<\/li>\n<li><strong>Required<\/strong>:\n<ul>\n<li>Lender\u2019s Name &amp; PAN<\/li>\n<li>Loan Account Number<\/li>\n<li>Interest Certificate from Bank\/HFC<\/li>\n<li>Property Address<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Section 80C<\/strong> \u2013 <em>Principal Repayment of Housing Loan<\/em>\n<ul>\n<li><strong>Limit<\/strong>: INR\u00a0 1,50,000 (part of overall 80C limit)<\/li>\n<li><strong>Required<\/strong>:\n<ul>\n<li>Loan Account Number<\/li>\n<li>Bank\/HFC Certificate of Principal Paid<\/li>\n<li>Possession\/Completion Certificate<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Section 10(13A)<\/strong> \u2013 <em>HRA Exemption<\/em>\n<ul>\n<li><strong>Limit<\/strong>: Least of three conditions (as per Income Tax rules)<\/li>\n<li><strong>Required<\/strong>:\n<ul>\n<li>Landlord\u2019s Name, Address &amp; PAN (mandatory if rent &gt; \u20b91 lakh\/year)<\/li>\n<li>Rent Agreement\/Rent Receipts<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Loan-related_Deductions\"><\/span><strong>Loan-related Deductions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>Section 80E<\/strong> \u2013 <em>Education Loan (Interest Only)<\/em>\n<ul>\n<li><strong>Limit<\/strong>: No cap; available for 8 years<\/li>\n<li><strong>Required<\/strong>:\n<ul>\n<li>Loan Account Number<\/li>\n<li>Bank\/NBFC Certificate<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Section 80EE<\/strong> \u2013 <em>First-Time Home Buyer (Interest)<\/em>\n<ul>\n<li><strong>Limit<\/strong>: INR\u00a0 50,000<\/li>\n<li><strong>Required<\/strong>:\n<ul>\n<li>Loan Sanction Letter (Date &amp; Amount)<\/li>\n<li>Loan Account Number<\/li>\n<li>PAN of Lender<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>Section 80EEA<\/strong> \u2013 <em>Affordable Housing Loan (Sanctioned between 1 Apr 2019 \u2013 31 Mar 2022)<\/em>\n<ul>\n<li><strong>Limit<\/strong>: INR 1,50,000<\/li>\n<li><strong>Required<\/strong>:\n<ul>\n<li>Loan Account Number<\/li>\n<li>Loan Sanction Letter<\/li>\n<li>Stamp Duty Value Proof (&lt; INR\u00a0 45 lakh)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3 class=\"\" data-start=\"561\" data-end=\"595\"><span class=\"ez-toc-section\" id=\"What_Is_Section_194-IB\"><\/span><span style=\"color: #000080;\"><strong data-start=\"568\" data-end=\"595\">What Is Section 194-IB?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"596\" data-end=\"861\">\n<li class=\"\" data-start=\"596\" data-end=\"687\">\n<p class=\"\" data-start=\"598\" data-end=\"687\">Applies to individuals\/HUFs (not liable for audit) who pay monthly rent &gt; \u20b950,000 and taxpayer must deduct TDS @ 5% of annual rent once in a financial year, and TDS must be deposited and Form 26QC should be filed, and Form 16C issued to the landlord.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"868\" data-end=\"915\"><span class=\"ez-toc-section\" id=\"What_Happens_If_You_Dont_Deduct_TDS\"><\/span><span style=\"color: #000080;\"><strong data-start=\"874\" data-end=\"915\">What Happens If You Don&#8217;t Deduct TDS?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"916\" data-end=\"1086\">\n<li class=\"\" data-start=\"916\" data-end=\"958\">\n<p class=\"\" data-start=\"918\" data-end=\"958\">Your HRA exemption may be disallowed<\/p>\n<\/li>\n<li class=\"\" data-start=\"959\" data-end=\"997\">\n<p class=\"\" data-start=\"961\" data-end=\"997\">You may get a notice of mismatch<\/p>\n<\/li>\n<li class=\"\" data-start=\"998\" data-end=\"1036\">\n<p class=\"\" data-start=\"1000\" data-end=\"1036\">Penalty and interest could apply<\/p>\n<\/li>\n<li class=\"\" data-start=\"1037\" data-end=\"1086\">\n<p class=\"\" data-start=\"1039\" data-end=\"1086\">You might need to revise or update your ITR<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"1093\" data-end=\"1126\"><span class=\"ez-toc-section\" id=\"What_Should_You_Do_Now\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1099\" data-end=\"1126\">What Should You Do Now?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"1130\" data-end=\"1141\">Verify: Check if your rent was over \u20b950,000\/month and Confirm whether TDS under 194-IB was deducted and reported via 26QC<\/li>\n<li data-start=\"1266\" data-end=\"1278\">Correct: If TDS was not deducted and rent was over \u20b950K\/month, consider filing an Updated Return (ITR-U) under Section 139(8A)<\/li>\n<li data-start=\"1414\" data-end=\"1429\">Deadline: For AY 2023-24, the ITR-U must be filed by 31st March 2025<\/li>\n<li data-start=\"1506\" data-end=\"1529\">Pay Additional Tax: 25% of additional tax + interest (if you file within 12 months from end of AY)<\/li>\n<\/ul>\n<p data-start=\"1620\" data-end=\"1637\"><span style=\"color: #000080;\"><strong>Key Notes : Sec 139(8A) allows taxpayer to voluntarily correct errors via an ITR U Return \u2014 even if Taxpayer original ITR is filed already! and <\/strong><\/span><span style=\"color: #000080;\"><strong>If you&#8217;re paying rent to your parents or a relative, make sure:<\/strong><\/span><\/p>\n<ul data-start=\"1706\" data-end=\"1821\">\n<li class=\"\" data-start=\"1706\" data-end=\"1729\">\n<p class=\"\" data-start=\"1708\" data-end=\"1729\">Rent agreement exists<\/p>\n<\/li>\n<li class=\"\" data-start=\"1730\" data-end=\"1764\">\n<p class=\"\" data-start=\"1732\" data-end=\"1764\">Actual rent is paid via bank<\/p>\n<\/li>\n<li class=\"\" data-start=\"1765\" data-end=\"1821\">\n<p class=\"\" data-start=\"1767\" data-end=\"1821\">Your landlord reports the rent income in their ITR<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax dept issuing notices to who claim the Fake HRA? Tax Dept. is taking action against lot of individuals who have claimed House Rent Allowance via delivery Income Tax dept notices. People make fake rent receipt to claim HRA for less than a lakh. Assessee are also punished with big penalties. Tax Dept has &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[142],"tags":[178],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6351"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6351"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6351\/revisions"}],"predecessor-version":[{"id":9497,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6351\/revisions\/9497"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6351"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6351"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}