80gg & huf (Income Tax)

This query is : Resolved

Author : Anonymous

( Author )
10 July 2012

can huf claim the 80gg deduction?

Mr a stay in the rented premises and its rent is paid by the huf , who is entitle to deduction in file mr A or His Huf

CA Rahul Gupta

( Expert )
10 July 2012

Any individual can claim the deduction u/s 80GG. Irrespective of whether you are a salaried individual, or a business person, you can claim deduction under Sec 80GG.

Of course, you need to be paying rent, and for your own accommodation.

Thus, if you are paying rent for a house where your parents live, you can not claim deduction u/s 80GG. Similarly, if you are staying in a house but your spouse is paying the rent, you can not claim any deduction.In other words, Deduction is available to Individual Assessee only.Both are not eligible to claim deduction under this case.

Author : Anonymous

( Author )
11 July 2012

Mr a is married & live with his wife & children.

his parent are staying in their owned premises.
MR A PAYS THE RENT TO THE LANDLORD WHO IS ALSO STAYING IN THE SAME PREMISES WHERE HIS PARENT IS STAYING.

CAN Mr A claim deduction u/s 80gg?
if not why?

CA Rahul Gupta

( Expert )
11 July 2012

As per the Provisions of the Act:- He or his spouse or his minor child or HUF(of which he has a member) should not have a residential house where he ordinarily resides or performs duties of his office or employment or carries on his business or profession;
As per the above provision, Mr A can not claim deduction u/s 80GG.