Rent deduction under section 80GG available where no HRA received, Form 10BA filed, and ownership disqualifies claim. Deduction under Section 80GG allows individuals, including salaried and self employed residents or non residents, to claim rent paid if they do not receive exempt House Rent Allowance, file Form 10BA, and do not own qualifying residential accommodation at their residence or place of work. The deductible amount is the least of three measures tied to rent paid and proportions of adjusted total income. Adjusted total income excludes certain capital gains, specified incomes, and deductions under sections 80C-80U; rental payments to relatives require a rental agreement and lessors must report rent as income.