Deductions on House Rent

Section 80GG: Deduction with respect to House Rent Paid

• This deduction is available for rent paid when HRA is not received. Assessee or his spouse or minor child should not own residential accommodation at the place of employment.
• Assessee should not be in receipt of house rent allowance.
• He should not have self occupied residential premises in any other place.

Deduction available is the least of

1. Rent paid minus 10% of total income
2. Rs. 2000/- per month
3. 25% of total income