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Avail 10(13a) and 80gg simultaneously

Yagnesh (Analyst) (26 Points)

03 March 2013

Dear All,

I had a query regarding claiming the exemption of allowances u/s 10(13A) and Sec. 80GG simulatneously. What will the implications if suppose, within the same financial year in foll. 2 scenarios:

1. I have received HRA for 6 months from my previously employer and after leaving him, I received no HRA in my second employment (Proportional 80GG for later employer?)

2. If in the first scenario, no employment in the later 6 months after leacing st employer.

Considering, other basic conditions of 80GG and 10(13A) are fulfilled.

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4 Replies

Santosh Mishra (AM) (1135 Points)
Replied 03 March 2013

1) You can claim HRA exemption for for first six month during which you were in receipt of HRA.

You can claim exemption u/s 80GG for remaining part of the year when you were not entitled for HRA during second employment.

2) Benefit of 80GG is not available when you were not in employment.

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@VaibhavJ (Believe!! Live your dreams!) (33516 Points)
Replied 03 March 2013

Originally posted by : Santosh Mishra
	1) You can claim HRA exemption for for first six month during which you were in receipt of HRA. You can claim exemption u/s 80GG for remaining part of the year when you were not entitled for HRA during second employment. 2) Benefit of 80GG is not available when you were not in employment.