Sec 10(13A) Exemption is it applicable to HRA Received from DUBAI Company

Dear sir/mam,

My brother had worked in  INDIAN Company from APRIL 2019 TO NOV 2019 and  joined in DUBAI Company  from DEC 2019 TO MAR 2020 received salary (BASIC + House Support Allowance).

While filing ITR since he is coming under Indian Resident Category for FY 19-20,such income earned in DUBAI also taxable in INDIA .

My doubt is whether the Rent paid in DUBAI can be claimed as Exemption u/s 10(13A)

Pl Advice