deduction u/s 80gg

Any salaried or self-employed person who is not in receipt of HRA can claim deductions u/s 80GG subject to fulfillment of Rule 11B condition.
RULE 11B 
"The deduction to be allowed under section 80GG in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or unfurnished accommodation occupied by him for the purposes of his own residence shall be allowed subject to the condition that the assessee files the declaration in Form No. 10BA"
Interpretation Points: 
1. Rule 11B clearly states that "expenditure incurred by an assessee towards rent", so only if he incurs expenditure towards rent, deductions u/s 80GG will be allowed. 
2. If the accommodation was provided by the Employer then, in that case, there will not be any rent expenditure, hence deduction u/s 80GG cannot be claimed.
3. If his family resides in a place other than the place of employment of the employee, deductions cannot be claimed as it clearly states that "occupied by him for the purpose of his own residence" 

Please correct me if the above interpretation has an alternative view