Income tax query

"An assessee is entiltled to deduction in respect of 80GG if he hasn't  been received HRA which qualifies for exemption under section 10(13A) of the Act."

So in this case he is not eligible to claim deduction under 80GG.

But in this case, though he receives HRA, he isn't availing exemption under Sec 10(13A)

The Act clearly states that   "An assessee is entiltled to deduction in respect of 80GG if he hasn't  been received HRA which qualifies for exemption under section 10(13A) of the Act."

It is irrespective of whether he claims exemption for HRA or not.

Here in this case it is clearly mentioned that the employee receives HRA,so he is not eligible for deduction under 80GG.

Thank You both of you sirs.

my son giving gift to mywife the amount which is invested in bank fds .my question is whether the income earned from this gift will be clubed in either in my hands or  in the hands of my son or it will be treated independent income of my wife