80 GG deduction to retired person

I think no

rohit give reason for ur answer

one of the condition of this section is you are a salaried or a self-employed person
not getting HRA
and not having house at the place of work
now a retired person is not a salaried person and not also a self employed...
so which is your place of work in this case.

rohit thnx for reply but I agree with ur points but few queries are there
1 a retired person earns other sources income so U can consider them self employed person
2 if he is not a owner of other residential accommodation any other place then likewise stated in 10BA then he can take benefit of 80gg

I think this section is eligible only when you ordinary resides at place...means you are not a permanent residents of that place/town.
the reson of resides should be and duties for salaried person
and a place of business in case of self employed person...
the word which I highlight in this Section is ORDINARY RESIDES..

rohit can U tell me if a person is self employed then to whom he submit form 10 BA

Assessee has to submit Form 10BA online
from his/her e-filing account on IT
Department website.

Here are the steps to file Form-1 0BA

Log in to e-filing account on IT Department webiste.Navigate to e-file > Prepare and Submit Online Form (Other than ITR)

Select FORM NO. 10BA from the drop down and select the relevant Assessment YearEnter the details, preview and submit

Form 10BA contains following details:

Taxpayer’s Name and PAN,Address of rental property,Rent paid,Name and Address of Landlord.

It is advisable to submit Form 10BA before filing income tax return and claiming deduction under section 80GG.

can any tax planning is possible for retired person who pay rent bcoz his own house is under construction in same city but different sectors

as per my knowledge no.
my knowledge is limited now because I am in CA intermediate now.

until the house property is under construction, you can claim 80gg deduction