A person who has not been in employment for the last 6 months and is paying rent. After that he had got a Job and also received House Rent Allowance.
So my query is that can he take deduction under section 80GG for the last 6 months and for remaining 6 months can he claim HRA?
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HRA and 80GG
Replies (6)
For claiming 80GG person must be professionally qualified and should not posses any house property
so you can calculate propertionatly deduction and HRA exemption
But Dear Rakesh Bandal There is no provision in the section that person should be Professional
I think, you can claim entire rent payment under 80gg because the deduction allowed under 80gg is least of the following;
rent paid in excess of 10% of total income or
25% of total income or
rs. 60000
rent paid in excess of 10% of total income or
25% of total income or
rs. 60000
He can take. and by the way There is no condition to be professional to claim 80GG benefit.
Do remember, To claim 80GG, He is required to file declaration in Form 12BA.
Do remember, To claim 80GG, He is required to file declaration in Form 12BA.
He can take. and by the way There is no condition to be professional to claim 80GG benefit.
Do remember, To claim 80GG, He is required to file declaration in Form 12BA.
Do remember, To claim 80GG, He is required to file declaration in Form 12BA.
I apologise, Its Form 10BA not 12BA.
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