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<h1>New Rule 11B in Income-tax Rules: Conditions for Rent Deduction u/s 80GG Explained in Form No. 10BA.</h1> The Income-tax (Nineteenth Amendment) Rules, 1998, introduced by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962, under section 80GG of the Income-tax Act, 1961. This amendment, effective upon publication in the Official Gazette, adds Rule 11B, which outlines conditions for claiming deductions for rent paid on residential accommodation. To qualify for this deduction, the assessee must submit a declaration using Form No. 10BA, certifying the rent payment and confirming no other residential property ownership. The amendment was published under notification No. 10722 on October 13, 1998.