16. HRA & Staff Quarters -3

 Staff Rulings – 16. HRA & Staff Quarters -3 

67. Whether drawal of HRA can be restricted to one in case both husband and wife are Government Servants and not provided with staff quarters?

Ø  No restriction shall be imposed only on the ground that husband/wife is also a Government servant and living together with the hired/owned accommodation. In such cases, normal amount of HRA shall be granted to both of them.

                                                           (MOF No. F/11015/2/87-E II (B) dated 08.11.1988)

68.      What will be rate of HRA applicable during the joining time?

Ø  During the period of Joining Time/Leave, HRA will be drawn at the rates admissible at the station from where he was transferred. Special Compensatory Allowance if any should also be regularized in the same manner.

                              [FR& SR, Part-V]

69.      Whether the official placed under suspension is entitled for drawal of HRA?

Ø Yes. As per MOF OM NO. F 2(37) EII (B)/64 dt. 27.01.1965, HRA shall be drawn to the officials placed under suspension at the rate it was drawn before suspension.

70. Whether a Government employee is entitled to deduct HRA from his salary for calculation of Income tax  purpose, if he is residing in his son’s flat and pays rent to him?

As per IT Rules, husband, wife, father, son are all treated as separate legal entitles. As such, the rent paid by him to his son for the flat occupied by him shall be treated as a case of rent paid to another party.