Total income for rent deduction clarified: compute after other deductions to determine eligibility for rent relief. Section 80GG grants a rent-related deduction subject to prescribed limits and conditions, including absence of House Rent Allowance and non-ownership of residential accommodation by the assessee or specified relatives. The Board clarifies that for computing the allowable deduction the term 'total income' means the assessee's total income after allowing all other deductions except the deduction under section 80GG itself.
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Provisions expressly mentioned in the judgment/order text.
Total income for rent deduction clarified: compute after other deductions to determine eligibility for rent relief.
Section 80GG grants a rent-related deduction subject to prescribed limits and conditions, including absence of House Rent Allowance and non-ownership of residential accommodation by the assessee or specified relatives. The Board clarifies that for computing the allowable deduction the term "total income" means the assessee's total income after allowing all other deductions except the deduction under section 80GG itself.
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