80GG deduction
gayathri maruwada (85 Points)
13 July 2019
can I claim 80 GG in my income tax return without giving any declaration to my employer
gayathri maruwada (85 Points)
13 July 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14568 Points)
Replied 13 July 2019
you have to mention deduction under 80GG under Deduction under chapter VIA in form 16 and same will be authorized by the employer , moreover you have to fulfill all conditions under section 80GG to claim deduction .
gayathri maruwada
(85 Points)
Replied 13 July 2019
Mujeeb rahuman
(Audit assistant)
(101 Points)
Replied 13 July 2019
Suresh Thiyagarajan
(Student)
(3986 Points)
Replied 14 July 2019
1. According to sec 80GG, the condition that was contemplated with respect to claiming 80GG deductions are,
i) You are a self-employed or a salaried employee
ii) You are not in receipt of HRA during the year
iii) You or your spouse or your minor child or HUF does not own any residential house property where you currently reside
iv) You should not own any other residential house property where income of such property is calculated under the head IHP
2. Provided all the 4 conditions are satisfied, you will be eligible to claim deductions u/s 80GG
3. Lower if the following will be allowed as deductions u/s 80GG.
i) Rs. 5,000 per month
ii) 25% of Total Income
iii) Actual rent paid less 10% of the Income
4. Hence in the given case if you are not in receipt of HRA sec 80GG can be claimed by you. There is no need for giving any declaration to the employer as it is your deductions and employer have no role to play in it.
5. However, Form 10BA needs to be filed online specifying the rent expenses before claiming the deductions.
Please correct me if the above solution has an alternative view.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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