alleryStart learning →Section 80GG is not available to an assessee who has income falling under:
ASection 10(13A) HRA
BSection 10(10) gratuity
CSection 10(14) allowance
DSection 10(1) agriculture
Answer & Solution
Correct answer: A. Section 10(13A) HRA
The opening words exclude an assessee having income within clause (13A) of section 10, the HRA exemption.
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