I'm not giving details to employer for HRA benefits
can I take benefits at the time of filing tax return under sec 80GG
there are some certain conditions of claiming deduction under section 80GG
You should be an individual or Hindu United Family (HUF). A company cannot claim house rent deductions.
You need to be self-employed or salaried.
You should not be getting HRA benefits in your salary.
You need to fill and submit Form 10BA to declare that you are not claiming benefit of Self-Occupied Property on a house in any other location or in the same location as you are employed.
If your rent paid is more than Rs. 1 lakh per year, you need to submit the PAN Card of the owner of the house that you are living on rent in.
You can claim rent even if the house you are renting out is semi-furnished or fully-furnished.