Section 80GG, of Income Tax Act 1961-2020
An assessee not being person claiming deduction of House Rent Allowance (HRA) or by whatever name its called u/s 10(13A) is eligible to claim deduction under this section.
Conditions to be met for this deduction :
Deduction to be calculate as follows:
Least of the following
A excel utility is attached for your calculate easily
Anup Nair – email id : email@example.com