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Deduction in respect of Rent Paid (Sec 80GG)

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This query is : Resolved

CA Sreenivasa Rao Munaga (Querist)
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12 July 2011 Hi Friends, I have a query with me today.

One of my friend who is resident in India has worked 6 months in India and 6 months in USA during the previous year. He does not have any own house in India or USA. He has received HRA in India and he does not have HRA when he worked in USA.
In the above situation, shall we claim deduction, for the period of 6 months he resided in USA, in respect of rent paid u/s 80GG as he has paid rent to the family members who are staying in India?
Sec 80GG says, he should be a self employed or salaries employee who is not in receipt of HRA at any time during the previous year.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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17 July 2011 Section 80GG also says that the house must be taken on rent at or around the place of employment or business.

He has also received HRA during the year-whether he was in or out of India. This makes ineligible for 80GG.

Sirji-He can not claim 80GG.

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