Under section 80 gg

itr ay 2019-20 was processed now I have received a demand notice under section 154.
issue is that I was take deduction benefits of rs 48000 in section 80 gg. now income tax department cancel my deduction in this section.
I am working in psu. kindly reply.
Replies (6)
Quick Summary
This discussion addresses a PSU employee's concern about a Section 80GG deduction being cancelled after receiving a demand notice under Section 154. The key issue is eligibility for the 80GG deduction, which is generally available only to individuals who do not receive House Rent Allowance (HRA) from their employer and are not salaried. If the employee receives HRA, the Income Tax Department's action is likely correct. If HRA is not received, the employee can appeal the decision.

Reply towards the demand order against your deduction of 80GG by making an appeal to CIT

80gg is available only to those who do not receive hra from the employer. It's for the non salaried Assessee. 

80gg is available only to those who do not receive hra from the employer. It's for the non salaried Assessee. 

As you are saying you are a PSU employee if you receive HRA you are not eligible to take deduction u/s 80GG. if you are not getting HRA then you are eligible. if you are eligible you can file rectification return. otherwise you have to pay tax.

If you got recd HRA, action of IT deptt is right, if not got HRA, reply to them as your claim is allowable.

Deduction U/s 80GG is available only if you don't receive HRA

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