80GG Deduction

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Hi Can Paying Guest rent paid by an assessee who is not in receipt of HRA be claimed under 80GG.. If so, should only the portion that is attributable to Rent be taken in calculation of 80GG or can the whole amount(including that paid for food) be taken for the purpose of calculation?

kindly help
Replies (2)

Only rental part, subject to max. Rs. 5,000/- PM or as per eligiblity.

Only the portion that is attributable to Rent.

 

 

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