80 GG deduction

essential conditions for claiming deductio under this section:-

1) the individual should pay rent for his residential accomodation, whether furnished or unfurnished.

2) the individual is either a self-employed person or of he is an employee

3) The individual does not own any residential accomodation at the place where such an assesse ordinarily resides or at the place where he works or carries on his business or profession.

however the assesse must file a declaration on form no 10BA alongwith return of income to claim deduction u/s80GG.

anurag my question is entirely different...i know about that what u have been telling but my question is totally different

If u read the definition of Sec 80 GG , the wording is 'accomodation' and not 'accomodations'. It means that it is applicable for a single house used for residential purpose. It is the assessee's choice to claim the deduction of any house , preferably  where  he gets the max deduction by satisfying other mentioned conditions of section 80 GG.

If the rent amt is revised to Rs 1000, assessee can claim it in the A.Y. in which it has PAID it. But he can not revise the return for that particular A.Y. ,as the 'acknowledgement date' of rent paid is in the different year.

Please carefully read the section and ask to seniors if required.

The additional amt of Rs. 200 per mth will get credit.