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I am switching company in between financial year.?

Declaration of House Rent paid (not HRA, because that is already known to the employer) is for the purpose of TDS only. In any case your Form 16 from the old employer will contain HRA details for tax purposes. The same will apply in the case of your current employer. HRA is an allowance which is treated as an income under Income tax laws. In case you actually pay House Rent, then as per a formula in the law, you are allowed a certain deduction in your income for the House Rent actually paid, which is adjusted against the HRA received. You will be required to inform your employer so that they deduct a lower amount in the TDS. However, you will be required to file your Income Tax Returns and the final assessment of your tax liability will come out of that. Any excess TDS deducted due to non-declaration of House Rent paid by you will be set-off against your net liability of tax. so it does not matter if you declared the House Rent paid or not.

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