HRA exemption 10(13A)

Effect will be same ....in case of fixed amount in receiving and paying....!!! 

I will explain the scenario. HRA received for ever month and total is 240000 and rent paid for the month of April, may, January, February and March in between period rent was not paid because of covid 19, the main issue is if I calculate for yearly basis means one amount comes and monthly means different amount comes. Because rent not paid month HRA exemption is zero due to least rule on monthly basis. please explain