Who can provide hra exemption

I understand that the HRA exemption can be provided only by the employer. This can be done when the employee declares / produces rent receipts. Is my understanding correct? If the employee fails to declare his rent payment / rent receipts, what recourse is available for him to claim this exemption?

Replies (1)

the employee can claim the exemption while filing his I-T return in A.Y. & accordingly excess if any made by the co would be refunded.

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