No, self-employed individuals cannot avail the HRA benefit but they can save tax on rent paid under section 80GG if they meet the eligibility conditions.
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.
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