Rule – 11AA, Requirements for approval of an institution or fund under section 80G
March 16, 2018
Rule – 11C, Prescribed fields for the purposes of deduction in respect of remuneration received from foreign employers or Indian concerns under section 80RRA
March 16, 2018

Rule – 11B, Conditions for allowance for deduction under section 80GG

11BThe 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.]

Reference: www.incometaxindia.gov.in

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