anshul tiwari (Student CA IPC / IPCC) (261 Points)
26 July 2019
prasad Nilugal
( GST Practitioner & Accounts )
(14568 Points)
Replied 27 July 2019
If you are getting HRA then you are not eligible to take 80GG deduction under Income tax act 1961 .
Suresh Thiyagarajan
(Student)
(3986 Points)
Replied 27 July 2019
1. As per sec 80GG they have clearly mentioned as "not being an assessee having any income falling within clause (13A) of section 10" if we go by this definition then sec 80GG cannot be claimed irrespective of the amount of HRA
2. In your case even if the HRA is very low compared to rent, sec 80GG cannot be claimed.
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)
CAclubindia
