Abstract

The present paper deals with the tax structure of house rent allowance (HRA) and procurement of real estate in India. HRA forms a popular basis of compensating employees in India - both in public and private sectors. HRA attracts personal taxation from Income Tax point of view. Although there are certain incentives to the acquisition of property in tax laws, an optimization study was required to be done from the point of view of personal assesses. The present study is expected to fill this gap.

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