Yes, House Rent Allowance can be provided to individuals residing in their own house, but in that case, the allowance is fully taxable under Income Tax.
House Rent Allowance will be a component of the salary. HRA varies from company to company as per their policy.
House Rent Allowance will be paid to everybody according to the company policy. HRA will also be paid to individuals who are residing in their own houses.
When the company provides quarters, the HRA will not be paid. Instead, the House Rent will be recovered from such employees' salaries every month as per the company policy.
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