Section 80gg


This query is : Resolved 

28 November 2013 An assessee stays in a rented house and used to submit the rent paid details to his employer.In his IT computation statement provided by the employer, they show an amount as HRA which is added to GTI & hence taxable. Can he not claim the benefit of Sec 80GG?

pls help

28 November 2013 Deduction u/s 80GG is not permitted for those employees who are receiving HRA from the employer.

28 November 2013 Sir,
Thanx for your prompt response.
So, which means even though HRA which the assessee receives is taxable, exemption cannot be claimed?

28 November 2013 Can the assessee not claim exemption u/s 10(13A)?

28 November 2013 The assessee can claim exemption U/s 10(13A).

29 November 2013 Dear Paras Sir,

The assessee already got his Form 16 from his employer.So, where can he claim exemption 10(13A) in his ITR?

Pls help

29 November 2013 He has to compute the amount exempt first by selecting the minimum of the 3 criteria-
1. 40/50% of salary
2. Rent Paid-10% of Salary
3. HRA received.
.
The same can appropriately be shown as amount exempt U/s 10.
.
In ITR calculation is not required to be shown.

29 November 2013 Dear Sir,

In ITR, we enter GTi as per Form 16.In that GTI, HRA is included.So, how can we claim 10(13A) exemption?

23 July 2025 https://docs.google.com/document/d/1PdazuNbm0ht4IXfuO_s2SleRxrtzoRfMomkbRyEAIRQ/edit?usp=sharing


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