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» » Section 80GG: Deduction in respect of House Rent Paid for People who wont get HRA

Deduction available is the least of
  1. Rent paid minus 10% of total income
  2. Rs. 2000/- per month
  3. 25% of total income, provided
    • Assessee or his spouse or minor child should not own residential accommodation at the place of employment.
    • He should not be in receipt of house rent allowance.
    • He should not have self occupied residential premises in any other place.

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