10-mark question · Part C · Law of Taxation

The assessee is working with a multinational company in Pune. She pays rent to her flat owner and maintenance charges to the owner's association. But her employer refuses to consider the maintenance charge while calculating rebate on rent, stating that the Income Tax Act mentions rent only. Is she right in her approach? If so why, and if not, why not? Explain.

Appeared in

• Law of Taxation · July/August 2012 (5-YDC) Mapped paper Download

Mapped topics

• Salary and income from house property — Unit II
• Residential status and scope of total income — Unit I
• Chapter VI-A deductions and total income — Unit III

Mapped case laws