Rent deduction limit under section 80GG increased, raising the monthly ceiling for allowable deduction effective from the 2017 assessment year. The amendment raises the maximum monthly ceiling for the rent deduction available where rent expenditure exceeds ten percent of total income; the revised ceiling applies from 1 April 2017 and governs assessment year 2017-2018 and subsequent years, with existing eligibility conditions and prescribed area-based limitations continuing to apply.