Individuals who have claimed House Rent Allowance (HRA) exemptions in their tax returns over the past few years but failed to deposit the applicable Tax Deducted at Source (TDS) on the rent paid are now being served notices by the Income Tax Department. The taxmen are seeking verification of the previous-year claims filed in the Income Tax Returns (ITR). If, however, the taxpayer has made a mistake and wants to rectify the tax returns for earlier years, they have until March 31 to submit an updated-and rectified-ITR to account for the gap.