Hello sir, my cousin got stipend during fy18-19. Upto December 2018 they paid hra separately. From January 19 they paid consolidated stipend. In form 16 they calculated HRA exemption for 9 months only. So my cousin wants to claim 80gg deduction for balance 3 months. How and when to file Form10ba. He is filing itr1 online.
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Deduction under section 80gg
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