How to get rent deduction when you don’t get HRA exemption
1) Rent paid minus 10 percent the adjusted total income.
2) Rs 2,000 per month.
3) 25 percent of the adjusted total income.
Rs 120,000 – 10% of 10 lakh = Rs 20,000.
[See rule 11B]
Declaration to be filed by the assessee claiming deduction under section 80GG I/We_______________________________________________________(Name of the assessee with permanent account number) do hereby certify that during the previous year______________________I/we had occupied the premise________________ (full address of the premise) for the purpose of my/our own residence for a period of__________________ months and have paid Rs.________________in cash/through crossed cheque, bank draft towards payment of rent to Shri/Ms/M/s_____________________________________________ (Name and complete address of the landlord).
It is further certified that no other residential accommodation is owned by
(a) me/my spouse/my minor child/our family (in case the assessee is HUF), at___________ where I/we ordinarily reside/perform duties of office or employment or carry on business or profession, or
(b) me/us at any other place, being accommodation in my occupation, the value of which is to be determined u/s 23(2)(a)(i) or u/s 23(2)(b).