HRA Exemption

the lowest of these will be considered as the deduction under this section-

(a)    Rs 5,000 per month

(b)   25% of total Income (income to exclude long term capital gain, short term capital gain under section 111A and Income under section 115A or 115D and deductions 80C to 80U. Also income is before making deduction under section 80GG).

(c)    Actual Rent less 10% of Income (income to exclude long term capital gain, short term capital gain under section 111A and Income under section 115A or 115D and deductions 80C to 80U. Also income is before making deduction under section 80GG).

Usually HRA forms part of your salary and you can claim deduction for HRA. If you do not receive HRA from your employer, and make payments towards rent for any furnished or unfurnished accommodation occupied by you for your own residence, you can claim deduction under section 80GG towards rent that you pay, provided you do not own any residential accommodation at the place where you currently reside and perform duties of office.

Deduction –the lowest of these will be considered as the deduction under this section-

(a)    Rs 5,000 per month

(b)   25% of total Income (before making deduction under section 80GG).

(c)    Actual Rent less 10% of Income 

Is this above details correct? i found another limits in icai study materials.
1-actual hra received
2-rent paid-10% of salary
3-40% of salary

the limits in icai material is for the case where hra is received .

Thanks mam