80GG Deduction is allowed to such assessees, who do not receive any House Rent Allowance from his / her employer.
Deduction will be least of the Following amounts:
a) Rent / lease amount paid less 10% of your total taxable income (before considering Deduction u/s 80GG)
b) Rs. 2,000 per month
c) 25% of your total taxable income (before considering Deduction u/s 80GG)
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