Insertion of new section 80-GG

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Full Text of the Document

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...., not being an assessee having any income falling within clause (13A) of section 10 there shall be deducted any expenditure incurred by him in excess of ten per cent of his total income towards payment of rent (by whatever name called) in respect of any furnished or unfurnished accommodation occupied by him for the purposes of his own residence, to the extent to which such excess expenditure does ....