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.

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