House Rent Allowance exclusion reaffirmed; owner occupied or non rent HRA must be included in salary and tax recovered. Retrospective Explanation to section 10(13A) renders HRA exemption inadmissible where the employee occupies owned accommodation or has not incurred rent; prior guidance permitting such exemption is withdrawn and tax not deducted must be recovered from salaries by March 31, 1985, and included in total income for the financial year. A new sub clause to section 17(2) treats interest free or low interest employer loans for house or motor car as a taxable perquisite equal to prescribed notional interest (with specified employee exclusions) and is to be incorporated into existing circular guidance.