I have acquired a house in Gurgaon through home loan borrowed from HDFC Ltd. I am working in Secunderabad and I am living in a rented accommodation here. My salary component consists of HRA. Since the house in Gurgaon was vacant I have rent it out. I am claiming income tax benefit for the EMI I am paying for this house. My friend told me that I can also claim income tax exemption for the rent that I am receiving from my house in Gurgaon. How this exemption can be availed?