Exclusion under section 80GG bars deduction where residential accommodation is owned by the assessee or close family.

The substituted proviso to section 80GG excludes entitlement to the deduction where the residential accommodation is owned by the assessee, the assessee's spouse or minor child, or by the Hindu undivided family at the place of ordinary residence, duty or business; and excludes accommodation owned by the assessee at any other place if it is in the assessee's occupation and its value is to be determined under the valuation clauses used for deemed rent.

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