03 August 2011
Sir, Individual having business income and he is not staying in his own residential house and he has given let out to his residential house and he is staying in other rented house paying rent for his own residence. He can claim deduction u/s 80GG. Please any body can reply to this quirey
As per the conditions given in section 80GG that assessee should not have any other residential accommodation at a place where he ordinarily reside/perform duties and the same he has to give through a declaration in Form 10BA and hence, He may not get deduction of 80GG in the situation given above.