I am aware that a salaried individual can claim both HRA and Interest on Housing Loan. But it involves only 1 house and the owner living on rent. Hence, claims both the benefits. In my case, I am salaried and claim HRA. I have purchased 2 properties in Navi Mumbai (both in my and my wife's name). One of them is under construction and is expected to be ready by Dec'13. The other is ready-to-move-in. I am taking Housing Loan for both the properties. The under construction property would fall under the recently inserted clause of additional Rs.100,000 tax benefit for Interest on HL u/s 24(b). The ready to move in property has a higher Loan amount, hence higher Interest amount too compared to the other Loan. I want to claim Interest on Home Loan on both my properties and also want to claim HRA.