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of <h1>HRA Deduction u/s 10(13A) Requires Actual Rent Payment for Residential Use; No Rent, No Deduction.</h1> To claim the House Rent Allowance (HRA) deduction under Section 10(13A) of the Income Tax Act, actual payment of rent is mandatory. The deduction is applicable only for the period during which rent is paid for residential purposes. If no rent is paid during any specific period, the deduction cannot be claimed for that duration.
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