Sir here My friend hra is Rs. 2500 p/m month But his house Rent is 8000 p/m as per hra he can take only 30000 exmpetion. Behalf of 30000 exemption he can claim in 80GG as Rs 60000?
The basic criteria to avail Sec 80GG deduction is that person should not be receiving HRA allowance. Since the person is receiving HRA allowance from the company, he cannot claim deduction u/s 80GG.