Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Residential rent deduction under section 80GG requires a Form No. 10BA declaration to be filed with the return of income. Deduction under section 80GG for rent paid for residential accommodation is allowed only if the assessee files a declaration in Form No. 10BA and furnishes it with the return of income.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Residential rent deduction under section 80GG requires a Form No. 10BA declaration to be filed with the return of income.
Deduction under section 80GG for rent paid for residential accommodation is allowed only if the assessee files a declaration in Form No. 10BA and furnishes it with the return of income.
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