Tax Exemption for HRA received by research Student

Ganesh (CA Practice ) (91 Points)

10 May 2007  
Can anyone let me know whether any amount of House rent allowance received(as a part of remuneration while doing research) by a  army  personnel is exempt from tax .If yes, under what section? Please note that he is in employed in army and receives HRA as a part of his regular income?

Kindly let me know with sections?