24 April 2008
Its not only for businessman. The Section is applicable to Individual who is not in receipt of HRA. In present case the employee is not in receipt of HRA then he/she can avail the benefit of sec 80GG.
25 April 2008
I AGREE WITH SRI CHETAN SONI. SUBJECT TO CLAUSES (i) and (ii) of sec 80 GG,THIS DEDUCTION CAN BE CLAIMED BY AN ASSESSEE,WHETHER EMPLOYEE OR NOT. R.V.RAO
25 April 2008
Sec 80 GG can be claimed by an assesse if he satisfies two conditions 1. shouldnot receive H.R.A & 2. Shouldnot hold own house property in the place where he is working
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