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    <title>Section 24b</title>
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    <description>An employee whose owned house is not occupied due to employment elsewhere may claim both housing loan interest (treated as self occupied) and HRA for rented accommodation, provided the owned property was not actually let out and no other benefit was derived. The employee should furnish a self declaration giving the owned property&#039;s address, stating non occupation due to employment at another place, confirming it was not let out during the previous year, and providing the address of the rented residence occupied because of employment.</description>
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      <title>Section 24b</title>
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      <description>An employee whose owned house is not occupied due to employment elsewhere may claim both housing loan interest (treated as self occupied) and HRA for rented accommodation, provided the owned property was not actually let out and no other benefit was derived. The employee should furnish a self declaration giving the owned property&#039;s address, stating non occupation due to employment at another place, confirming it was not let out during the previous year, and providing the address of the rented residence occupied because of employment.</description>
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