An individual paying rent for a accommodation can claim the deduction for the rent paid under Section 80GG, provided he is not paid HRA as a part of his salary.
HRA exemption: tenants without an HRA salary component may claim rent relief by meeting Section 80GG conditions.
An individual who does not receive House Rent Allowance as part of salary may claim the deduction for rent paid under Section 80GG, provided the statutory conditions and documentation for that provision are met.
Note: It is a system-generated summary and is for quick reference only.