Rule - 11B (of Income Tax Rules, 1962),Income-tax Rules, 1962
Rule - 11B (of Income Tax Rules, 1962),Income-tax Rules, 1962
Conditions for allowance for deduction under section 80GG (of Income Tax Act, 1961).
The deduction to be allowed under section 80GG (of Income Tax Act, 1961) in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or un-furnished accommodation occupied by him for the purposes of his own residence shall be allowed subject to the condition that the assessee files the declaration in Form No. 10BA.
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