Deduction for tds on salary

Prerequisite to claim interest exemption & principal deduction is that construction of the property should have been completed by the end of financial year in which loan was borrowed. So I assume here that construction would be completed by end of financial year. Otherwise no deduction/exemption is allowed in current year.     HRA Exemption: The person is getting HRA and paying house rent, hence, he can claim HRA exemption under sec 10(13A) of the act.   House loan principal payment: Yes, he can claim deduction for principal paid u/s 80C up to 100,000.     House loan interest:   1) If property is not in same city and person is not able to occupy it due to his job: It would be deemed as self-occupied property and person can claim Interest exemption up to 150,000.   2) If property is situated in same city but person has not occupied the property (as he is claiming HRA) : it would be deemed as let out property  (if not let out actually)  and notional income would be taken as Income from House property. In this case person would get standard deduction (30% of GAV) and there is no limit for house loan Interest exemption.     In short, a person can not claim HRA as well as HL benefits if both the houses are in same city because:     “Under Section 10(13A) of Act any special allowance specifically granted to an assessee by his employer to meet expenditure incurred on payment of rent (by whatever name called) in respect of residential accommodation occupied by the assessee is exempt from Income-tax”   “Sec 24(b)(i) the deduction is allowed only in case of house property which is owned and in the occupation of the employee for his own residence”   Both the provision say that “property should be occupied by the assessee” and one person can not occupy two houses at the same time.