HRA exemption over Gratuity payment and income from other source

Kamal Pal (Dy. Mgr. Accounts) (128 Points)

26 December 2021  

Esteemed members,

Request you to please reply the following query.

  1. Mr. A have resigned April 2020 and received Gratuity there after only. 
  2. Mr. A did not have any salaried income in F.y. 2020-21 after April.
  3. Mr. A has some income from other sources with freelance only.

Question is if MR. A  can claim HRA exemption on Gratuity and Income from other sources in F.y. 2020-21 in ITR for the year?

Data is - Mr. A's Gratuity (on resignation, before retirement - non Govt) is 4 lac + Income from other sources 6 Lac and Rent paid during the year is 3.6 lacs.

As ITR filing is due soon, please reply as soon as possible.