hra or 80gg

If any employee getting hra but hra amount is very less and he is paying rent more then can i take 80 gg deduction for that purpose
Replies (2)

If you are getting HRA  then you are not  eligible  to take 80GG deduction under Income tax act 1961 . 

1. As per sec 80GG they have clearly mentioned as "not being an assessee having any income falling within clause (13A) of section 10" if we go by this definition then sec 80GG cannot be claimed irrespective of the amount of HRA 
2. In your case even if the HRA is very low compared to rent, sec 80GG cannot be claimed. 
Please correct me if the above solution has an alternative view. 

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