HRA allowable if rent is actually paid by the assesee

From a reading of the clauses (a) and (b) of the Explanation to section 10(13A), which were inserted by the Taxation Laws (Amendment) Act, 1984 with retrospective effect from 1-4-1976, it is absolutely clear that in order to claim deduction under sub-section (13A) of section 10, the assessee should not reside in the accommodation which is owned by him and further, the expenditure should have been actually incurred on payment of rent. As in the instant case, the assessee was residing in his own house and there was no payment of rent, the provisions of sub-section (13A) of section 10 were not at...