Tax on Reimbursement of House Rent

If any individual opts for Reimbursement of House Rent, is it taxable? Am I supposed to deduct TDS?

The salary drawn includes only Basic Pay and DA. The individual had options of HRA or Reimbursement of Rent or Free accommodation.

He opted for reimbursement of rent.

Now he argues that Rent is paid from salary drawn which is already a tax deducted version, hence further TDS is not correct.