Form 10BA filing Mandatory to claim Section 80GG Deduction: ITAT Bangalore

K.R. Madhusudhan Vs ACIT (ITAT Bangalore) Introduction: The recent decision by the Income Tax Appellate Tribunal (ITAT) Bangalore in the case of K.R. Madhusudhan vs ACIT has clarified the requirement of submitting Income Tax Form No. 10BA for claiming deduction under Section 80GG of the Income Tax Act. This article provides a detailed analysis of the case and its implications. Detailed Analysis: In the appeal directed against the order of the NFAC for the assessment year 2019-20, the appellant, K.R. Madhusudhan, contested the denial of deduction under Section 80GG of the Income Tax Act. The As...