Deduction under section 80GG now requires a prescribed declaration certifying occupation, rent payment and non-ownership of other residence. Amendment adds Rule 11B requiring a prescribed declaration as a condition for allowance of the deduction under section 80GG for rent paid on accommodation occupied for self-residence, and inserts a form requiring particulars of occupation period, rent payment and landlord, and certification that no other residential accommodation is owned by the assessee or specified family members.
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Provisions expressly mentioned in the judgment/order text.
Deduction under section 80GG now requires a prescribed declaration certifying occupation, rent payment and non-ownership of other residence.
Amendment adds Rule 11B requiring a prescribed declaration as a condition for allowance of the deduction under section 80GG for rent paid on accommodation occupied for self-residence, and inserts a form requiring particulars of occupation period, rent payment and landlord, and certification that no other residential accommodation is owned by the assessee or specified family members.
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