https://www.taxtmi.com/news?id=71810 Form 31 is the declaration required for claiming deduction under section 134 for rent paid for residential accommodation. It applies to a resident individual who does not receive house rent allowance and does not own residential property at the place of employment or residence. The form must be filed along with the return of income, and the deduction is available on the basis of details furnished in the form, subject to the annual ceiling of Rs. 60,000. en-us Thu, 26 Mar 2026 12:20:37 +0530 Thu, 26 Mar 2026 12:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71810 Form 31 is the declaration required for claiming deduction under section 134 for rent paid for residential accommodation. It applies to a resident individual who does not receive house rent allowance and does not own residential property at the place of employment or residence. The form must be filed along with the return of income, and the deduction is available on the basis of details furnished in the form, subject to the annual ceiling of Rs. 60,000. News - Thu, 26 Mar 2026 12:20:37 +0530 https://www.taxtmi.com/news?id=71810