Sec 80gg for salaried employee

This discussion clarifies whether salaried employees receiving House Rent Allowance (HRA) can claim a deduction under Section 80GG of the Income Tax Act. The consensus is that if you are already receiving HRA and claiming it as an exemption under Section 10(13A), you are ineligible to claim the Section 80GG deduction. One of the key conditions for Section 80GG is that the taxpayer must not be receiving HRA.