Deduction U/s 80 GG

 

A Doctor is Employed in Hospital he get HRA with salary meanwhile he also doing pvt. practice.

He paid Rent

Were he can claim Deduction of rent.

In salary(Hra)  or in 80 GG

Replies (4)

Dear Praveen,

If rent is for his clinic then he can get it;s deduction under PGBP...

If rent is for his residence then under 10(13A) i:e under head salary....HRA & not u/s 80GG

Originally posted by : PRAVEEN KUMAR PARWAL

A Doctor is Employed in Hospital he get HRA with salary meanwhile he also doing pvt. practice.
He paid Rent
Were he can claim Deduction of rent.
In salary(Hra) or in 80 GG

 

If Rent is paid for house, then the deduction can be made under Salary Head as HRA exemption.

If Rent is paid for clinic, then the same is dudctble u/h PGBP as revenue expenditure.

80GG will not be available if assessee is getting salary.

AS THAT SALARIED PERSON IS RECEIVING HRA HE CANNOT CLAIM DEDUCTION OF RENT PAID U/S 80GG. 80GG IS AVAILABLE FOR THE RENT PAID FOR RESIDENCE SO NO QUESTION OF DEDUCTION OF RENT PAID FOR CLINIC U/S 80GG.

Mr.Praveen Kumar

What Mr.Amir is pucca....

If rent is for his clinic -  deduction under PGBP...

If rent is for his residence then under 10(13A) - HRA & not u/s 80GG

Expenditure incurred for payment of rent for any furnished or unfurnished accomodation occupied by an individual for the purpose of his own residence if 1) he is not in receipt of any HRA .....- 80 GG
 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
11 August 2026
Chartered Accountant

Aviv Global Pvt Ltd

Ahmedabad

CA

View Details
Company
14 August 2026
Article Assistant CA Articleship

Eshwar & Co Chartered Accountants - Nungambakkam

Chennai

CA Inter

View Details