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Hra

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(Querist)
29 February 2016 please suggest difference between house rent allowance exemption under section 10(13A) and 80GG of income tax act-1961 please explain where is applicable 10(13A0 and 80GG situation
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Amol S Joglekar

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Amol S Joglekar (Expert)
29 February 2016 10(13A) is for those who get HRA and pay rent as well.
80GG is for those who per se do not get HRA but do pay rent.
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