Understanding What is HRA: Details and Calculation Process

HRA is essentially a part of your salary and is tax exempted under section 10 (13A). In other words, HRA is an allowance given by your employer to pay for your accommodation. You are entitled to claim this allowance even if your employer doesn't pay an HRA or if you're self-employed.

source https://www.caclubindia.com/articles/understanding-what-is-hra-details-calculation-process-47518.asp