Under the new tax regime introduced in Budget 2020, you can choose either to opt for the old tax regime or the new tax regime while filing your income tax return.

If you choose the new tax regime, you cannot claim the House Rent Allowance (HRA) exemption as all exemptions and deductions, including HRA, have been removed.

However, if you choose the old tax regime, you can still claim HRA exemption if you meet the conditions and criteria specified under section 10(13A) of the Income Tax Act, 1961.

It is recommended that you evaluate your tax liability under both regimes and choose the one that provides you with the lower tax liability, taking into account your specific financial situation and other factors.

You can also consult with a tax professional for further guidance.