ITR Filing Alert: HRA Claim Karne ka Sahi Tareeka!
Income Tax Return (ITR) filing for Financial Year 2024-25 shuru ho gaya hai. Taxpayers ko apne saare important documents ready rakhne chahiye. Jo log salaried hain, unke liye House Rent Allowance (HRA) exemptions bahut important hai. Chaliye, HRA deductions ke baare mein detail mein jaan lete hain, jisse ITR file karte time koi problem na ho.
HRA Kya Hai?
HRA ek salary ka part hai jo employer apne employees ko deta hai, jisse woh rent ke ghar mein rehne ka kharcha nikaal sakein. Is kharche ko ITR mein dikha kar deductions claim kar sakte hain. Isse salaried taxpayers ki total taxable income kam hoti hai.
ITR Filing Mein Kya Changes Hain?
AY 2025-26 ke liye, Income Tax Department ne Excel-based ITR filing utilities launch kiye hain, jismein ITR-1 aur ITR-4 bhi hain. In utilities mein income aur deduction claims ko report karne ke kuch changes hain. Ye changes home loans aur HRA se related hain. Isliye, salaried logon ko HRA exemptions claim karte time bahut careful rehna chahiye, taaki ITR file karte time koi mistake na ho.
HRA Deductions ke Important Points
Yeh baat dhyan rakhne wali hai ki sabhi employees HRA deductions claim kar sakte hain, lekin poore amount par nahi. HRA deduction ki limit city ke hisab se change hoti hai. Salaried taxpayers sirf old regime mein hi HRA deductions claim kar sakte hain. Jo log new tax regime choose karte hain, woh yeh deductions claim nahi kar sakte.
Landlord ka PAN Card Kyun Important Hai?
Income Tax Department ne HRA deduction claim process mein kuch changes kiye hain kyunki pehle kuch gadbadiyaan dekhi gayi thi. Taxpayers HRA amounts ko badha-chadha kar dikhate the, jisse unhe zyada tax deductions mil sakein. Kuch log toh fake rent receipts bhi submit karte the. HRA exemption ke rules ke hisab se, agar aapka annual rental expense Rs 1 lakh se zyada hai toh aapko apne landlord ka PAN card dena zaroori hai. Agar annual rental expense Rs 1 lakh se kam hai, toh aapko landlord ka PAN card dene ki zaroorat nahi hai.
Agar Landlord ke Paas PAN Card Nahi Hai Toh?
Landlord ka PAN card dene se HRA claims process aasaan ho jaata hai aur ITR process bhi simple ho jaata hai. Lekin, agar landlord ke paas PAN card nahi hai ya woh PAN details share nahi karna chahte, toh employees ko ek written declaration submit karna hoga jismein landlord ka naam aur address likha ho. Isse salaried taxpayers ko future mein HRA reporting mein koi problem nahi hogi.
Kitna HRA Claim Kar Sakte Hain?
HRA exemption calculate karne ka tareeka yeh hai:
1. Employer se mila actual HRA
2. Metro cities ke liye (Basic Salary + DA) ka 50% aur non-metro cities ke liye 40%
3. Rent paid minus (Basic Salary + DA) ka 10%
Is tareeke se aap apna HRA claim kar sakte hain aur tax bacha sakte hain! Form 16 ka wait kar rahe hain? Toh bina uske ITR kaise file karein, yeh bhi jaan lijiye.
