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Rule 11B of Income Tax Rules 1962: Conditions for allowance for deduction(Sec-80GG)
Rule 11B - Conditions for allowance for deduction under section 80GG
(Chapter: II Part E. - Deductions to be made in computing total income)
The deduction to be allowed under section 80GG in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or un-furnished accommodation occupied by him for the purposes of his own residence shall be allowed subject to the condition that the assessee files the declaration in Form No. 10BA.
Extra Notes for Readers:
- Rule 11B was introduced by the Income Tax (4th Amendment) Rules, 1976, w.e.f. 02-Apr-1976 Reference/Source: Check at Income Tax site for latest version of the Rules - link