Deduction u/s 80gg

This query is : Open

gaurav (Querist)
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13 September 2014 I am a Army officer and not getting H.R.A but provided me a accommodation (quarter)for which they are charging Rs. 1200 P.M.

Please tell me whether i can claim deduction u/s 80GG if i am not owing any house anywhere in india.

CA VISHWAKEERTHI.P.S.

CA VISHWAKEERTHI.P.S. (Expert)
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13 September 2014 Yes you can claim deduction u/s 80GG

Amount of deduction will be least of
i) Rent paid - 10% adjusted total income
ii) Rs 2000 PM
iii) 25 % of Adjusted total income

Assessee should file a declaration in form 10BA , declaring the amount of rent paid and name and adress of the person to whom rent is paid.

Form 10BA for reference :
http://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/pdf/itr62Form10BA.pdf

gaurav

gaurav (Querist)
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20 September 2014 Sir are u sure?
and what if he owns a house at any other place other than a place where he renders his services

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