80gg deduction

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 July 2013 Dear CCI Members,
One of my client has worked for 8 months and she received HRA from that company , the other four months she was jobless ,hence dint receive any HRA . Can she claim 80GG for the 4 months for which she dint receive any hra.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

29 July 2013 As the assessee is having some income U/s 10(13A) i.e. Exempt HRA, he can not claim 80GG benefit.
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Querist : Anonymous

Querist : Anonymous (Querist)

29 July 2013 But that income i have received it only for the 8 months . I have not received any income during the tenure of 4 months so is it not possible to claim 80gg for that 4 months alone .

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

29 July 2013 A reasonable inference of language used in Section 80GG permits upto that extent only.
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A Practical advise for saving tax on Rs 8000/- also goes in favour of not claiming the deduction.
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The argument of "4 months" will not sustain -as in the section words used are-

"not being an assessee having ANY INCOME FALLING WITHIN SECTION 10(13A)"
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"ANY" word is problematic.
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