HRA deduction for Two houses

HRA exemption can be claimed in respect of two properties-- -one where the assessee himself lives and the  other where his wife and kids put up. 

Section 10(13A) grants exemption for HRA "to meet expenditure actually incurred on payment of rent in respect of residential accommodation occupied by the ASSESSEE".

But because of the nature of his employment the  assesse has to put up at a place near the factory, while his family  stays at another rented house some distance away the case may be allowed.

Since there is no 'a' or 'one' before the 'residential accommodation occupied by the assessee', I would think there is no limit to the number of houses the rent is paid for- genuine hardship need not be the issue. Consider the case of renting two or more adjacent 2Bedroom (or more Bedrooms) houses for convenience even when the whole family is living together. (if it were two 1bedroom houses, it could be a case of genuine need). The HRA is exempt to the extent utilised for the payment of rent for residential accommodation OCCUPIED BY the assesse. Occupancy does not mean to require that one has to eat and sleep there every day. So distant places as mentioned will also be covered.