Border Allowance Deductible in Punjab from Incorr Income Tax

Hi  All.... .

I wants to know border area allowance(BHRA other than HRA) , state development tax and HRA if son have no own house living in father house is deductible from taxable income.

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Quick Summary
This discussion clarifies which allowances and taxes are deductible from taxable income in Punjab. Border Area Allowance and State Development Tax are generally deductible. However, House Rent Allowance (HRA) is only deductible if rent is formally paid to a father under a rental agreement, and that rental income is declared by the father.

Yes to some specified limit for Border allowance.

Yes for state development tax.

But no, to HRA, unless rent paid to father under rental agreement, and the rental income is declared as taxable income by father.

Hi All... 

Under which section of income tax border allowance and punjab state development tax deductible from total taxable income.

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