Rent u/s-80GG

Dipam Guha Thakurata (148 Points)

21 April 2018  
Am salaried person,not getting any HRA.Am paying rent to my father in cash Rs.-54000/p.a. i.e.Rs.4500/month.After calculating Adjusted GTI and 10% excess minimum amount comes Rs.44000/.In form 10BA I show 54000/ as rent paid.Now which amount will I enter (Rs.54000 or Rs.44000) in ITR-1 u/s-80GG as rent for claiming exemption?