About hra exemption

Dear Sachin,

An employee can claim exemption on his HRA under the Income Tax Act if he stays in a rented house and is in receipt of HRA from his employer. In order to claim the deduction, an employee must actually pay rent for the house which he occupies.

Agreed with above....

But sachin what about old house...whether it is in name of employee...whether it is given on rent if yes then he can't take benefit of HRA