80 GG by professionals

Sundara Rajan (GM) (36 Points)

27 December 2021  

Dear Sir

Professionals can go for presumptive income scheme where income can not be less than 50% receipts. All expenses incurred for the professional services can be claimed viz telephone, internet, travel, entertainment, rent etc.

Can a professional opting for presumptive income, claim separately under 80GG for rent paid for his residential accommodation? It is presumed that rent paid for office premises is different from rent paid for residential accommodation and can be claimed under 80GG. Kindly clarify.

Thanks

K.SundaraRajan