SEO Sai Gr. Hosp.
210628 Points
Joined July 2016
In order to claim deduction u/s 80GG following two conditions should be satisfied:
- โThe taxpayer should not be receiving HRA (House Rent Allowance) from an employer AND,
- โThe taxpayer, his spouse, minor child or if the assessee is a member of HUF, then the HUF should not own any self-occupied residential accommodation.
If both the above conditions are satisfied, then the taxpayer can submit a declaration in Form 10BA. Taxpayer should submit Form 10BA before filing relevant ITR.