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Deduction u/s 80GG - Deduction in respect of rent paid

Income Tax - Exemptions and Deductions - 16 - SECTION 80GG Section 80GG allows the Individuals to a deduction in respect of house rent paid by him for his own residence. Such deduction is permissible subject to the following conditions: the Individua .....

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y residential accommodation himself or by his spouse or minor child or where such Individual is a member of a HUF, by such family, at the place where he ordinarily resides or performs duties of his office or carries on his business or profession; or .....

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