Deduction under section 80GG of the Income-tax Act, 1961

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....ect of any expenditure incurred by an assessee in excess of 10% of his total income towards payment of rent (by whatever name called), to the extent to which such excess expenditure does not exceed Rs. 300 p.m. or 15% of the total income of the assessee for the year, whichever is less, and subject to such other conditions as may be prescribed. Rule 11B of the Income-tax Rules, 1962, prescribes the....