HRA

Big No   

Please understand the difference between Exemption & Deduction meaning...

Exemption meaning the income which is not taxable or not to be included in total income.

Deduction means that amount which can be deduct from your taxable portion of income.

You can only take the exemption benefit u/s 10(13a) if you have paid rent and you received HRA from you employer.

But if you didn't received HRA from your employer then still you can take the deduction benefit U/s 80 gg.

That mean if you didn't paid relating with any rent then you can't able to take the deduction or exemption benefit U/s 10(13a) or U/s 80gg.

regards,

Santu.