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Mr. Ram annually earns 3,00,000 (after all deductions) and pays an annual rent of 1,50,000.

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....br>Chapter No. 15 - Deduction u/s 80GG . In such a case, the deduction allowed would be least of the following:- 1.Rs. 2000 per month i.e. Rs. 24000 per annum 2.Rent paid i.e. 1,50,000 minus 10% ....