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Hra exemption under sec 10(13a) + deduction under 80gg

29 July 2014

Dear Friends,

In year 2013-14, I was employed for about 6 months (from April 2013 to October 2013) and unemployed from November 2013 to March 2014.

Can I claim House Rent exemption in ITR-1 under section 10(13A) for the period from April 2013 to October 2013 and deduction section 80GG for the period from November 2013 to March 2014?

Thanks,

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2 Replies

savita matta (Finance and compliance ) (39 Points)
Replied 29 July 2014

You can't claim HRA as there is no income during this time so basically there is no HRA Received..

Ajit Bhati (Chartered Accountant) (214 Points)
Replied 01 August 2014

Mr. Singh Shab,

Sinece you are remain Unemployement from Nov 13 to Mar 14, There is no income earnings for you during that period (assuming you dont have any other income), so aboviously you cannot claim any deduction from that including Chapter VIA. Irespective of your what ever expenses you incurred during that period.

So No Double benefit on the same income can be claimed.