80GG deduction

Are  you getting  House  rent allowance ?. 

As per Rule 11B of Income Tax Rules : The deduction to be allowed under section 80GG in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or un-furnished accommodation occupied by him for the purposes of his own residence shall be allowed subject to the condition that the assessee files the declaration in Form No. 10BA.]