Mukerjee - HRA self-rent

Salaried individual paid rent to spouse for residential property and claimed HRA exemption under Section 10(13A).

Whether rent paid to spouse is a bona fide rent?

HRA claimed on rent paid to spouse is allowable only if (a) there is a written rental agreement, (b) rent is actually paid through banking channels, (c) the spouse declares it in her ITR.

Form alone is not enough; substance + documentation required.