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80GG deduction

Others 440 views 6 replies
can I claim 80 GG in my income tax return without giving any declaration to my employer
Replies (6)
Are you getting HRA ?.
no I am not getting hra

you have to mention deduction under  80GG  under  Deduction under chapter VIA  in form 16  and same will be authorized  by the employer , moreover  you have to fulfill all conditions under section 80GG to claim deduction . 

can I claim it even if I don't have the deduction in form 16? I want to claim it in income tax return and don't want to submit declarations to my employer regarding 80GG
s u can claim actual rent paid if u and ur spouse hvnt own house, shudnt claim head in ur 16A
maximum 60000

1. According to sec 80GG, the condition that was contemplated with respect to claiming 80GG deductions are,
i) You are a self-employed or a salaried employee 
ii) You are not in receipt of HRA during the year 
iii) You or your spouse or your minor child or HUF does not own any residential house property where you currently reside 
iv) You should not own any other residential house property where income of such property is calculated under the head IHP
2. Provided all the 4 conditions are satisfied, you will be eligible to claim deductions u/s 80GG 
3. Lower if the following will be allowed as deductions u/s 80GG.
i) Rs. 5,000 per month 
ii) 25% of Total Income 
iii) Actual rent paid less 10% of the Income 
4. Hence in the given case if you are not in receipt of HRA sec 80GG can be claimed by you. There is no need for giving any declaration to the employer as it is your deductions and employer have no role to play in it. 
5. However, Form 10BA needs to be filed online specifying the rent expenses before claiming the deductions. 
Please correct me if the above solution has an alternative view. 


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