Deduction for rent paid: entitlement for non-HRA taxpayers limited by excess-over-income threshold and ownership exclusions. Section 80GG allows a deduction for rent paid by an assessee not receiving house rent allowance equal to the excess of rent over ten per cent of total income, limited by a monthly monetary cap or by a prescribed proportion of total income, subject to conditions relating to area and other considerations; the deduction is inapplicable where the accommodation is owned by the assessee, spouse, minor child, or applicable Hindu undivided family at the place of ordinary residence or employment, or where accommodation owned elsewhere is valued under statutory valuation provisions. The percentage thresholds are calculated on total income before this deduction.