11 August 2010
My Client is came to mumbai from calcutta for her professional as a free lancer.she has to pay rent for house for staying in mumbai.she is of the opinion that she has to pay rent because for doing her profession only she has to incured that expense. so rent can be taken as expense from her income of journalism or she can be allowed to take deduction u\s 80GG.refer any caselaw
Claiming Sec.80GG is better option, because, if she is running her professional office in the same house, it can be justiable to claim the total rent in her Income and expenses account otherwise 80GG option always good. In simple office rent can be claimed as professional expenses not for house rent