HRA exemption

Rahul

If you cant recd. HRA from employer , then you can't claim the deduction of HRA u/s 10(13)

But you can claim deduction of rent paid u/s 80GG maximum of Rs. 2000 per month.

SORABH GUPTA

you can not claim deduction of HRA If you don't receive it from your employer

 If HRA is not part of your salary then you can't claim the deduction of HRA u/s 10(13) but you can claim deduction of rent paid u/s 80GG subject to maximum of Rs. 2000 per month.