https://www.taxtmi.com/circulars?id=4727 Section 80GG grants a rent-related deduction subject to prescribed limits and conditions, including absence of House Rent Allowance and non-ownership of residential accommodation by the assessee or specified relatives. The Board clarifies that for computing the allowable deduction the term "total income" means the assessee's total income after allowing all other deductions except the deduction under section 80GG itself. en-us Mon, 08 Feb 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4727 Section 80GG grants a rent-related deduction subject to prescribed limits and conditions, including absence of House Rent Allowance and non-ownership of residential accommodation by the assessee or specified relatives. The Board clarifies that for computing the allowable deduction the term "total income" means the assessee's total income after allowing all other deductions except the deduction under section 80GG itself. Circulars Income Tax Mon, 08 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4727