HRA and 80C can be claimed together by Employees?
The exemption on HRA is covered under Section 10(13A) of the Income Tax Act and Rule 2A of the Income Tax Rules. And Loan Repayment is covered under section 80C of income tax.
Both are seperate sections and does not affects each other.
HRA can be claimed till you are paying rent and 80C deduction can be claimed if you have repaid the loan amount.
80C deduction for Laon repayment falls withing the overall limit of 100,000.
And HRA deduction is allowed as per rules framed. Entire HRA is not exempted, only some part that is calculated as per rules is exempted.