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of <h1>Declaration Form for Section 80GG: Claim Rent Deduction for Individuals or HUFs Without Own Residential Property</h1> The form is a declaration for individuals or Hindu Undivided Families (HUF) claiming a deduction under section 80GG of the Income Tax Act. The assessee certifies that they have rented a residential property for a specified period and paid rent in cash or via cheque/bank draft. The declaration confirms that neither the assessee nor their spouse, minor child, or family owns any other residential accommodation at the location where they reside or work. The form requires the assessee's name, Permanent Account Number or Aadhaar Number, and details of the rented premises and landlord.
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