80gg

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This query is : Resolved

Nimitha Kundanam (Querist)

28 January 2016 Good afternoon all,
My client is a retired salaried employee who is not receiving any HRA. Now she is living in her son's house (registered in son's name). They occupied the house in december 2015, now can she claim proportionate amount for claiming 80GG i.e.,for 8 months i.e 16,000/-

Deepti Asawa

Deepti Asawa (Expert)

28 January 2016 Below are a few conditions to avail the deduction under section 80GG-
This section only applies to those who have not availed HRA in their salary or not claiming the deduction on their rent in any of the other sections of income tax.
This section is only applicable to Individual or HUF.
Tax Payer may be either salaried or a self-employed. However, must not be getting HRA.
Tax Payer himself or spouse/Minor Child/HUF of which he is a member should not own any accommodation at a place where he is doing a job or business.
If Tax Payer owns house at a place other than the place noted above, then the concession in respect of self occupied property is not claimed by him [Under Section 23 (2) (a) or 23 (4) (a)].
Tax Payer has to file a declaration in Form No.10BA regarding the expenditure incurred by him towards the payment of rent.

So that If she is paying rent to her son, than she can claim deduction u/s 80GG

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Nimitha Kundanam

Nimitha Kundanam (Querist)

28 January 2016 Thank you madam. She was in a rented house till November, and now construction is completed and they moved to the new house. So., she stay in rented house for 8 months and in own house for 4 months...now can she claim 80gg

Deepti Asawa

Deepti Asawa (Expert)

28 January 2016 Yes, she can claim 80GG for rented period