Deduction in respect of rent paid - Section 80GG

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..... y House Rent Allowance(HRA) from his employer specifically granted to him which qualifies for exemption under section 10(13A) of the Act; * the individual files the declaration in Form No. 10BA (this declaration can be submitted electronically to the A.O. whenever he wants to examine it). * the employee does not own: i. any residential accommodation himself or by his spouse or minor child or .....

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..... C to 80U. Also, income is before making a deduction under section 80GG. * Assessee must be self-employed or salaried. * Can a person who pays rent to avail this deduction - If an individual is living with his father and mother in their house, then he/she can claim the benefit of rent deduction as per the section 80GG. He/she will need to make a rental agreement with parents in order to get the .....

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