Deduction under section 80GG: declaration of residential rent, occupancy period, and non ownership required for claim. Declaration for deduction under section 80GG requires Form 10BA certifying occupancy of the stated premises as the assessee's residence, period of stay, rent amount paid to a named landlord with payment mode, and provision of PAN or Aadhaar. It must also certify that no alternative residential accommodation is owned by the assessee, spouse, minor child or family (for HUF), nor is any other occupied accommodation subject to valuation under the relevant rent provisions.