80gg deductions

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One of my client had got intimation and demand to pay 3.5k.. This because dept. Have not concidered 80gg.. What is the solution??and the employer is paying HRA. what is the conditions inorder to avail deduction U/s 80gg?
Replies (3)
80GG deduction is not allowed by department in following cases:

1. If the assessee has claimed HRA exemption as per section 10(13A) or

2. If the assessee, his spouse or minor child owns ppty or

3. Assessee has a self occupied property
Okay sir. In my case he had claimed HRA Exemption as per sec 10 (13A). So he should not claim deduction right? And ALSO he is received HRA from the employer.
The assessee can choose one of following
either to opt HRA exemption or
to opt deduction under section 80GG

assessee can not allowed to claim both of the above simultaneously


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