80gg deductions

One of my client had got intimation and demand to pay 3.5k.. This because dept. Have not concidered 80gg.. What is the solution??and the employer is paying HRA. what is the conditions inorder to avail deduction U/s 80gg?
Replies (3)
Quick Summary
This discussion clarifies the conditions under which an individual can claim a deduction for rent paid under Section 80GG of the Income Tax Act. It highlights that you cannot claim both HRA exemption (under Section 10(13A)) and the 80GG deduction simultaneously. Furthermore, owning property or having a self-occupied property also disqualifies you from claiming the 80GG deduction.

80GG deduction is not allowed by department in following cases:

1. If the assessee has claimed HRA exemption as per section 10(13A) or

2. If the assessee, his spouse or minor child owns ppty or

3. Assessee has a self occupied property
Okay sir. In my case he had claimed HRA Exemption as per sec 10 (13A). So he should not claim deduction right? And ALSO he is received HRA from the employer.
The assessee can choose one of following
either to opt HRA exemption or
to opt deduction under section 80GG

assessee can not allowed to claim both of the above simultaneously

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details