Deduction U/s 80 GG

Tax queries 1858 views 4 replies

 

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
 


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