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of <h1>Tax Deduction Alert: Claim Rent Deduction u/s 80GG Without House Rent Allowance by Submitting Form 12BA.</h1> Individuals paying rent for residential accommodation can claim a deduction under Section 80GG. To qualify, the individual must not receive house rent allowance and should submit a declaration in Form 12BA to the assessing officer. This deduction is specifically for those who incur rental expenses but do not benefit from house rent allowance through their employer.
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