Tax Executive
530 Points
Joined July 2012
This not practically possible. No one can avail the benefit of HRA exemption untill HRA does not form part of his salary u/s 10(13A) of IT Act. One can avail HRA benefit only if HRA is separately shown in his salary structure. However, if HRA doesn't form part of his salary, he can avail exemption u/s 80GG.