An update on House Rent Allowance - A tool of Tax planning for employees

Few days back I posted a note on exemption from house Rent allowance (“ House Rent Allowance-A tool of Tax planning for employees” ), Original post is available for who has not read it.

On the basis of queries which I have received  I am trying to include some more questions and their answers for sharing purpose and would appreciate if I get more queries:-

House Rent paid to wife eligible for HRA exemption

Recently in one of case decided by ITAT Ahemdabad ,it has been delivered that rent actually paid to wife is eligible for claiming exemption for HRA u/s 10(13A) of the Income Tax Act,1961. however it is my personal believe that utmost care shuold be taken care while claiming exemption based on the rent paid to spouse because still department will not  apraise such transactions for tax planning. detail of case law is given below for reference:-

Due date of filing Audit Report- Tamilnadu VAT

As per Rule 16-A(1)  of TN-VAT Rules, every registered dealer who is liable to get his accounts
audited u/s 63-A(1) of the Act, shall furnish the audit report in Form-WW within seven months from the end of the year in duplicate, thus for the Financial year 2012-13 dealer was supposed to file audit report by 31st Oct 2013. however due date of filing audit report has been amended and it would be 31st December 2013. it should be noted that this has been brought by amending rule itself and now due date of filing audit report for every year would be 31st December of the next year from end of the Financial year. Notification text is given below:-

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1. Due date of AR-1 under Delhi VAT
2.

Accounting treatment of the subsidy on fertilisers from the Government under the Retention Price Scheme and Valuation of stocks of finished goods lying in transit from the plant and those at warehouses.

1. A multi-unit cooperative society is registered under the Bombay Cooperative Societies Act (Act VII of 1925) as extended to the Union Territory of Delhi. The society is governed by the provisions of Multi-State Cooperative Societies Act, 1984, and the rules framed thereunder. The society is engaged in the business of manufacturing and distribution of chemical fertilisers, viz., nitrogenous fertiliser, and complex phosphatic and potassium fertilisers (NPK/DAP).