Rule 11B: Conditions for allowance for deduction under section 80GG

The Income-tax Rules, 1962Central Act · 1962

Conditions for allowance for deduction under section 80GG.

The deduction to be allowed under section 80GG in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or unfurnished 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.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	11B
Marginal note	Conditions for allowance for deduction under section 80GG
Jurisdiction	Central
Status	In force as published by the source

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