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<h1>Section 80GG Amended: Rent Deduction Increased to Rs. 1,000 or 25% of Income, Effective April 1987.</h1> Section 80GG of the Income-tax Act was amended by the Finance Act of 1986, effective from April 1, 1987. The amendment increased the allowable deduction for excess expenditure on rent from four hundred rupees to one thousand rupees per month or from fifteen percent to twenty-five percent of total income, whichever is less. Additionally, changes were made to the wording in the proviso and explanation, updating references and percentages to align with the new deduction limits. This amendment aimed to provide greater tax relief for individuals incurring rental expenses.