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    <title>Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid</title>
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      <description>Declaration to be filed by an assessee claiming deduction for rent paid requires disclosure of basic particulars, tax year, address of the premises, period of stay, rent paid, and landlord details. The assessee must certify that the premises were occupied for own accommodation and that no other residential accommodation is owned by the assessee, spouse, minor child or family in the case of a Hindu undivided family, either at the ordinary place of residence or occupation or at any other occupied accommodation whose value is determined under section 21(6) of the Act.</description>
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