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Anonymous
Request an advice in reference to HRA exemption on Salary under IT Act.

One of our employee with base location in Kolkata is occupying a rented house in Kolkata.
However having another rented property in Hometown located 300 km away from base locationwhere he is paying higher rent.
Now he is claiming HRA exemption under Section 80GG on higher rented property in hometown located away from work place.
Is he eligible to claim exemption on property away from base location visited frequently.

Please guide..if not then please suggest the extract to be refered under IT Act or relevant Act.


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