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R. R. Sharma

80GG Eligibility...
I am entitled for HRA @ Rs. 14000 per month W.E.F 1st July 2017 however my HRA has not been adjusted till date in my salary but I am paying house rent @ Rs.21000 per month W.E.F. 1st July 2017. How and under what section tax rebate for house rent to be claimed for full HRA entitled amount as while ...
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Amlan Dutta
There are two things here ...You are claiming benefit of 80GG in absence of HRA ...so , clear one thing first that you don't receive any HRA even if you are entitled to ...because any receipt of HRA makes this 80GG deduction ineligible ...So, figure out 80GG eligibility first ...if you are eligibl...
There are two things here ...You are claiming benefit of 80GG in absence of HRA ...so , clear one thing first that you don't receive any HRA even if you are entitled to ...because any receipt of HRA makes this 80GG deduction ineligible ...So,  figure out 80GG eligibility first  ...if you are eligible , then  first submit 10 BA online giving self declaration that you qualify for 80GG deduction w.r.t to all points and lastly , under 80 GG , the deduction benefit is  is the lowest of the following three amounts:<br /><br />(i)Rs. 5000 per month (Budget 2016 has increased the limit of rent from Rs. 2000 per month to Rs. 5000 per month)<br />(ii)25% of individual’s total income.<br />(iii)Rent paid in excess of 10% of individual’s total income (ie. Rent paid minus 10% of total income)...so, accordingly it qualifies to be 5000 x 12 = 60000  Rs in your case ....Until 10 BA is submitted online , the deduction benefit of 80GG shall be disallowed by the assessing officer...check attached pictures ....please select query category carefully next time to avoid question getting auto deleted ..(.all questions posted in general will get auto deleted after 7 hours ....) if you get HRA , then the treatment is totally different.
There are two things here ...You are claiming benefit of 80GG in absence of HRA ...so , clear one thing first that you don't receive any HRA even if you are entitled to ...because any receipt of HRA makes this 80GG deduction ineligible ...So,  figure out 80GG eligibility first  ...if you are eligible , then  first submit 10 BA online giving self declaration that you qualify for 80GG deduction w.r.t to all points and lastly , under 80 GG , the deduction benefit is  is the lowest of the following three amounts:<br /><br />(i)Rs. 5000 per month (Budget 2016 has increased the limit of rent from Rs. 2000 per month to Rs. 5000 per month)<br />(ii)25% of individual’s total income.<br />(iii)Rent paid in excess of 10% of individual’s total income (ie. Rent paid minus 10% of total income)...so, accordingly it qualifies to be 5000 x 12 = 60000  Rs in your case ....Until 10 BA is submitted online , the deduction benefit of 80GG shall be disallowed by the assessing officer...check attached pictures ....please select query category carefully next time to avoid question getting auto deleted ..(.all questions posted in general will get auto deleted after 7 hours ....) if you get HRA , then the treatment is totally different. +2
  • July 20, 2018
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Narendra kumar Das

80GG Eligibility...
Hi sir,
I am Narendra a great fan of u ,Sir my question is I am not getting HRA and company provided accommodation and in my form 16 the value of perquisites shown ,can I claim this value under 80 GG. And please make a tutorial for what is the difference between Perquisite and HRA ,thanks in advanc...
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Amlan Dutta
Perquisite is cash in kind ...company has given you accommodation ...so it is almost like giving you a house which otherwise you have to take on rent ...allowance is some remuneration whereas perquisite is sometimes cash and sometimes cash in kind ...here it is cash in kind ...Anyways, coming back ,...
  • July 17, 2018
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Pankaj lande

80GG Eligibility...
Sir I am a salaried employee and I have applied for lease accomodation due to which I dont receive HRA allowance in my salary slip .The employer transfers XX Rs into my owner's account every month as per lease accomodation terms and the remaining rent I pay from my side. my form 16 doesnt show any e...
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Amlan Dutta
No, in this case 80GG is not allowed since HRA is there but you have opted for lease ......you may take a second opinion
  • July 15, 2018
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