HRA exclusion for self-employed; rent deduction available under section 80GG if statutory eligibility conditions are met.
HRA under section 10(13A) is a salary-linked exemption not available to self-employed individuals; self-employed taxpayers may claim a deduction for rent paid under section 80GG, subject to the statutory eligibility conditions and limits governing that deduction.

Actual rent payment required for HRA deduction - absence of rent payment for any period disqualifies entitlement to deduction.
The House Rent Allowance deduction under section 10(13A) is conditional on actual rent payment for residential accommodation; if no rent is paid for any period, no deduction is allowable for that period, and entitlement to HRA or notional occupancy does not replace the need for real rent outgo.

Deduction under section 10(13A) available despite house ownership when employee resides in rented accommodation.
An employee who actually resides in rented accommodation may claim the salary-specific exemption for rent allowance under section 10(13A) even if he owns a house property in the same or a different city; entitlement depends on factual occupancy of rented premises rather than mere ownership of residential property.

HRA exemption: tenants without an HRA salary component may claim rent relief by meeting Section 80GG conditions.
An individual who does not receive House Rent Allowance as part of salary may claim the deduction for rent paid under Section 80GG, provided the statutory conditions and documentation for that provision are met.

HRA exemption: rent paid to family members can qualify for tax relief, but payments to a spouse are not allowed.
HRA exemption is available when an individual pays rent to family members and resides with them, provided the standard conditions for claiming HRA under salary exemptions are met; rent paid to a spouse is not accepted for HRA exemption.

Tax treatment of termination payments from unrecognised provident funds: employer contributions treated as salary; employee contributions exempt.
Employee contributions on termination from an un-recognised provident fund are exempt from tax, while interest on those employee contributions is taxable as Income from Other Sources. Employer contributions and interest thereon are treated as salary income; recipients may claim available relief for the salary-characterised portion under the statutory relief mechanism for salary receipts.

Leave Travel Allowance exemption: spouses may each claim from their employers but not for the same journey.
Both spouses may claim exemption for Leave Travel Allowance (LTA) from their respective employers as a salary-specific exemption, but both cannot claim exemption for the same journey.

Leave Travel Allowance (LTA) claim limited to one journey per year; two journeys in a block cannot both be claimed together.
Leave Travel Allowance (LTA) under section 10(5) permits two journeys in a block of four years, but the exemption can be claimed for only one journey in a single year, so both journeys cannot be claimed in the same year.

Leave Travel Allowance carry forward permitted, claimable in first year of next block under income tax rules.
Carry forward of Leave Travel Allowance under the income tax exemption regime is permitted when the allowance remains unused and may be claimed in the first year of the next block, preserving the tax-exempt benefit for the taxpayer into the subsequent block.

Leave Travel Allowance entitlement can be claimed from both current and former employer if prior LTA remains unutilized.
An individual who switches jobs may claim Leave Travel Allowance (LTA) from both the current employer and the former employer provided the former employer's LTA concession remains unutilized; the entitlement is limited to recovery of that unutilized salary-specific exemption and does not extend beyond the unutilized LTA benefit.

Leave travel expense covers only the cost of travel; accommodation and meals are excluded from tax exemption.
Leave travel benefits under section 10(5) are confined to the cost of travel itself and do not extend to ancillary expenses; incidental outlays such as food, hotel accommodation, and similar subsistence expenses are excluded from the scope of the travel expense exemption.