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Does actual payment of rent is required to claim HRA deduction u/s 10(13A)?

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Manual - Exempted Income u/s 10 - Salary Specific

Yes, this deduction is allowed only when an employee actually pay rent for his residence purpose. If no rent is paid for any period then no deduction is allowed for that period.

Dated: 18-5-2018

Manual - Salary Specific Exemption under section 10

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