Can a pensioner claim rebate for House Rent paid? As per income Tax act Senior citizen means a person who is 65 years at any time during the previous year . Means if your age is 65 years on any date fall between forex white label meaning. As you are 65 on 28 Feb ,2009 so you are a senior citizen for previous year 2008-09 and in coming years.
Your second question is very interesting and I am just giving my opinion on it . Can a pensioner claim rebate for House rent paid ? To claim HRA rebate first a major condition is assessee should have received House Rent allowance from employer and he should have paid rent for House taken on rent. 2A is least of the following. Salary here means:salary includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites. This is general condition,now take your condition .
As Pension is covered under the definition of salary and taxable in the Head salary hence there is no separate treatment given for HRA paid to pensioners . HRA should be paid by employer to the employee ,Pension is also covered under this, as the relation of employer and employee is existed between pensioners and employer also. HRA exemption is available to pensioners also . House rent allowance is received by the pensioner from employer. House rent is being paid by the pensioner actually. Deduction is available to Individual Assessee only. He has paid house rent for his own residence.
A declaration on Form 10BA should be submitted . Rs 2000 per month for the Assessment year 1987-88 onwards. Total Income means income excluding long term and short term gain under section 111A and income referred to in section 115A or 115D but before making any deduction under section 80C to 80U. Sir, if you are not receiving the HRA like other pensioner then you can claim deduction under section 80GG details as given above . Income tax Return Mandatory if you own a house in India or not . 1,1000 court cases judgements supplied to ITO,7,1000 rupee note,3,11-2008,1,11-2010,1,130 items,1,14.