Section 80GG of income tax act, 1961 is applicable to a self employed person, businessman and even to a salaried person for the expenses that they incur towards
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.