Can HRA Be Deducted For Loss Of Pay Days?

My basic is 13500 ,HRA IS 40% that equals to 5400 , salary month is may with 31 days , days payable to me is 26 ( 5 days loss of pay) , I got a HRA of 4530 for 26 days . Can HRA be deducted for loss of pay days ?

Dear Govardhan,
Salary for employee is been paid as gross for the full month attendance. Basic, HRA etc are components of salary thus all components will be paid accordance to the attendance. Thus, HRA is deductible for loss pf pay days.

I would like to add to the above answer by way of elaboration. The contingency of loss of pay at the instance of an employee will arise only when he fails to fulfill term of presenting himself for employment as agreed in the contract of employment like authorised leave on loss of pay or unauthorised absence. In any case resulting in loss of pay, the subsidiary components of wage or salary structure like allowances which are since based on the primary component of basic wages/pay would also come to nil.