Rent Detail on Deduction Under 6A

From your query, what I understood is that your brother had paid rent amount of rs. 415000 whereas the CA had claimed only rs. 60000 as rent under section 80gg covered under chapter via. as per section 80gg, least of the following is deductible
1. rent paid in excess of 10% of total income or
2. 25% of total income or
3. 60000

among the three above, 60000 would've been the least amount and the same has been claimed as deduction under section 80gg