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of <h1>Taxpayers Must File Form 10BA to Claim Rent Deduction Under Section 80GG for Personal Residential Accommodation</h1> A taxpayer seeking deduction under section 80GG for rent paid on residential accommodation must file Form No. 10BA along with their income tax return. The deduction applies to furnished or unfurnished premises occupied as a personal residence, subject to specific procedural requirements outlined in Income Tax Rules, 1962.
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