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Can a self employed individual claim the benefit of HRA u/s 10(13A)?

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Manual - Exempted Income u/s 10 - Salary Specific

No, self-employed individuals cannot avail the HRA benefit but they can save tax on rent paid under section 80GG if they meet the eligibility conditions. 
 

 

 

Dated: 19-5-2018



 

 

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