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Rule 11B - Conditions for allowance for deduction under section 80GG - Income-tax Rules, 1962

1. S.O. 902(E) - Dated: 13-10-1998 - Income Tax - the Income-tax (Ninteenth Amendment) Rules, 1998

1. Section 80GG - Deductions in respect of rents paid - Income-tax Act, 1961
2. Form No. 10BA - Declaration to be filed by the assessee claiming deduction under section 80GG