who can claim ded.. 80GG

22 March 2018

if a person filed return under. section
44ADA can he claim deduction undersection 80GG
if he paid rent of his residence purpose

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6 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 22 March 2018

UNDER SECTION 44ADA, 50% OF THE TOTAL GROSS RECIPT IS DEEMED AS TAXABLE INCOME AND NO FURTHER DEDUTIONS ARE ALLOWED U/C VI-A

NETSHELL :: NO DEDUCTION U/S 80GG IS ALLOWED.

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Nikhil Kaushik (Fellow CA) (85743 Points)
Replied 22 March 2018

Originally posted by : NAVEEN CHAND
	UNDER SECTION 44ADA, 50% OF THE TOTAL GROSS RECIPT IS DEEMED AS TAXABLE INCOME AND NO FURTHER DEDUTIONS ARE ALLOWED U/C VI-A NETSHELL :: NO DEDUCTION U/S 80GG IS ALLOWED.

beg to disagree. Only section 30 to 38 deductions are not allowed.

@ naveen i am not sure under which clause chapter VI-A deductions are disallowed for 44ADA cases

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 22 March 2018

Originally posted by : Nikhil Kaushik
	Originally posted by : NAVEEN CHAND UNDER SECTION 44ADA, 50% OF THE TOTAL GROSS RECIPT IS DEEMED AS TAXABLE INCOME AND NO FURTHER DEDUTIONS ARE ALLOWED U/C VI-A NETSHELL :: NO DEDUCTION U/S 80GG IS ALLOWED. beg to disagree. Only section 30 to 38 deductions are not allowed. @ naveen i am not sure under which clause chapter VI-A deductions are disallowed for 44ADA cases

agreed !!

and i little bit confuse with this

yes deduction 30 to 38 is deemed to be alloowed and no further deduction is allowed in those sections.

Nikhil Kaushik (Fellow CA) (85743 Points)
Replied 22 March 2018

Originally posted by : NAVEEN CHAND
	Originally posted by : Nikhil Kaushik Originally posted by : NAVEEN CHAND UNDER SECTION 44ADA, 50% OF THE TOTAL GROSS RECIPT IS DEEMED AS TAXABLE INCOME AND NO FURTHER DEDUTIONS ARE ALLOWED U/C VI-A NETSHELL :: NO DEDUCTION U/S 80GG IS ALLOWED. beg to disagree. Only section 30 to 38 deductions are not allowed. @ naveen i am not sure under which clause chapter VI-A deductions are disallowed for 44ADA cases agreed !! and i little bit confuse with this yes deduction 30 to 38 is deemed to be alloowed and no further deduction is allowed in those sections.