HRA deduction for pensioner

Mam

HRA deduction is available only to salaried employees when there exists a employer - employee relationship during the employment  and if the salary of the employee  includes HRA separately... If such HRA is being provided by the employer then the employee can claim deduction under sec 10(13A) and rule 2A.... 

But Pension do not include any HRA as such....so pensioner cannot claim any  HRA Deduction...the whole house rent paid by you is taxable.

Regards 

dear rvlatha

 a pensioner can not claim hra deduction.