If HRA is not paid by the employer, an employee can still claim HRA exemption u/s 80GG With Automated Income Tax H.R.A. Exemption U/s 10(13A) & All in One TDS on Salary for Govt and Non-Govt Employees for F.Y. 2019-20

Who is eligible for deduction u/s 80GG? Only an individual can claim deduction under section 80GG. He can be a self-employed person. ...