Ok under section 80GG
There are three clauses
a) Rs 5,000 per month
b) 25% of the total Income
c) Actual Rent less 10% of Income
Lets say a person is a business man who earns 700000 and claims deduction 40000 under 80GG
a) 40000
b) 25% of income = 175000
c) 40000 - (10% of income) = -30000
Which of these is considered?