Deduction u/s 80gg and hra

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Querist : Anonymous

Querist : Anonymous (Querist)

20 November 2014 if HRA is claimed for 3 months in a year, can deduction u/s 80gg be claimed for the remaining months ?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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20 November 2014 1. Deduction u/s 80GG is availble if the person is NOT receiving HRA from his employer. Whether he claims deduction of HRA or not is immaterial.

2. Assuming that HRA is RECEIVED only for 3 months, then deduction u/s 80GG shall be available for the remaining 9 months.