Deduction for rent paid allows a limited rent deduction from total income subject to prescribed caps and exclusions. Section 80-GG provides a deduction for rent paid by an assessee not receiving income under clause (13A) of section 10, permitting deduction of rent expenditure in excess of ten per cent of total income, subject to a cap of the lesser of a prescribed monthly ceiling or twenty-five per cent of total income; percentages are computed on total income before this deduction and the provision excludes cases where residential accommodation is owned by the assessee, spouse, minor child or Hindu undivided family, or where the accommodation's value is determinable under specified valuation rules.