Is 80GG eligible for employee work-from-home from different city?

This discussion explores eligibility for the Section 80GG tax deduction when an employee works remotely from a Tier-2 city while their official work location is in a Tier-1 city. Key considerations include not owning property, paying rent, and crucially, not receiving House Rent Allowance (HRA) from the employer. Participants clarify that if HRA is not received or opted out of, and rent receipts are in the individual's name, claiming 80GG is possible, subject to specific calculation rules based on rent paid and total income.