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Deduction U/s 80 GG

PRAVEEN KUMAR PARWAL (CA PCC) (64 Points)

12 January 2010

A Doctor is Employed in Hospital he get HRA with salary meanwhile he also doing pvt. practice.

He paid Rent

Were he can claim Deduction of rent.

In salary(Hra) or in 80 GG

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4 Replies

Amir (Learner) (4016 Points)
Replied 12 January 2010

Dear Praveen,

If rent is for his clinic then he can get it;s deduction under PGBP...

If rent is for his residence then under 10(13A) i:e under head salary....HRA & not u/s 80GG

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CourseCart.in (Mentor at SHAYVIDZ Academy) (3756 Points)
Replied 12 January 2010

Originally posted by : PRAVEEN KUMAR PARWAL
	A Doctor is Employed in Hospital he get HRA with salary meanwhile he also doing pvt. practice. He paid Rent Were he can claim Deduction of rent. In salary(Hra) or in 80 GG

If Rent is paid for house, then the deduction can be made under Salary Head as HRA exemption.

If Rent is paid for clinic, then the same is dudctble u/h PGBP as revenue expenditure.

80GG will not be available if assessee is getting salary.

salman shamsi (PRACTICING CA) (107 Points)
Replied 01 February 2010

AS THAT SALARIED PERSON IS RECEIVING HRA HE CANNOT CLAIM DEDUCTION OF RENT PAID U/S 80GG. 80GG IS AVAILABLE FOR THE RENT PAID FOR RESIDENCE SO NO QUESTION OF DEDUCTION OF RENT PAID FOR CLINIC U/S 80GG.

C.Balaji (Learner) (1867 Points)
Replied 01 February 2010

Mr.Praveen Kumar

What Mr.Amir is pucca....

If rent is for his clinic - deduction under PGBP...

If rent is for his residence then under 10(13A) - HRA & not u/s 80GG

Expenditure incurred for payment of rent for any furnished or unfurnished accomodation occupied by an individual for the purpose of his own residence if 1) he is not in receipt of any HRA .....- 80 GG