https://www.taxtmi.com/acts?id=46819 The substituted proviso to section 80GG excludes entitlement to the deduction where the residential accommodation is owned by the assessee, the assessee's spouse or minor child, or by the Hindu undivided family at the place of ordinary residence, duty or business; and excludes accommodation owned by the assessee at any other place if it is in the assessee's occupation and its value is to be determined under the valuation clauses used for deemed rent. en-us Tue, 31 Dec 2024 17:06:33 +0530 Tue, 31 Dec 2024 17:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46819 The substituted proviso to section 80GG excludes entitlement to the deduction where the residential accommodation is owned by the assessee, the assessee's spouse or minor child, or by the Hindu undivided family at the place of ordinary residence, duty or business; and excludes accommodation owned by the assessee at any other place if it is in the assessee's occupation and its value is to be determined under the valuation clauses used for deemed rent. Act-Rules F. Acts / Amendment Acts Tue, 31 Dec 2024 17:06:33 +0530 https://www.taxtmi.com/acts?id=46819