If you are not receiving house rent allowance from your employer or your salary does not include house rent allowance then you are eligible to claim tax deduction
X is working in a non metro city and receives a basic salary of Rs. 14, 500, Dearness Allowance as Rs. 3000 and does not receive any commission.
House rent allowance or HRA granted by an employer to his employee is tax exempted to the extent provided under section 10 (13A) of income tax act 1961.