Deduction in respect of rent paid - Section 80GG

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..... any 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 where .....

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..... 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 rent deduction. However, the mot .....

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