Sec 80gg deduction

Deepak Patel (CA Final) (136 Points)

11 August 2016  
Hello Friends, One of my cousin brother is running retail trade business and has turnover of 85 lacs. He doesnt maintain proper books, so am disclosing his income under presumptive taxation sec 44AD by declaring 8% profit. My doubt is can i claim deduction of house rent he pays as deduction under sec 80GG. Please guide me on this. Thank you.