18 April 2012
Self employed person cannot get HRA deduction u/s 10(13A) and hence they can claim deduction u/s 80GG in respect of rent paid for his residence. Further deduction is allowable of amounts paid in excess of ten per cent of his total income towards payment of rent and deduction is restricted to two thousand rupees per month or twenty-five per cent of his total income for the year, whichever is less.
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