Hra and 80gg

You can Claim HRA...... but u ll not get the benefit of section 80GG since you are received HRA during the year

As per Section 80GG for claiming deduction u/s 80GG the assessee should be self employed person or a salaried employee.The assessee should not be in receipt of HRA u/s 10(13A)

In the instant case you are in receipt of HRA and hence you will be eligible to claim deduction u/s 10(13A) for the amount of rent paid .Since you are in receipt of HRA you will not be eligible to claim Deduction u/s 80GG.

Example :

HRA received p.m = 5,000     Rent paid = 3,500     Your salary p.m = 25,000     You live in mumbai

HRA deduction will be lower of :

1.    3500*5 (-) [25000*5] * 10/100 = 17500 - 12500 = 5000

2.    25000*50/100                       = 12500

3.    5000*5                                 =  25000

i.e 5000

Ok..