Taxation query (notional rent & hra)

This discussion explores whether an individual owning two houses can claim House Rent Allowance (HRA) deductions while also declaring both properties as self-occupied with zero notional rent. The query arises from the understanding that tax authorities might disallow HRA if both properties are shown as self-occupied. The response clarifies that HRA can be claimed if the rented accommodation is not owned by the individual and rent has been paid, but a counterpoint suggests HRA might not be claimable if the individual stays in the city where they own a self-occupied property. The conversation seeks clarification on specific tax provisions and recent budget changes.