Deduction under section 80GG of the Income-tax Act, 1961

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..... pect of any expenditure incurred by an assessee in excess of 10% of his total income towards payment of rent (by whatever name called), to the extent to which such excess expenditure does not exceed Rs. 300 p.m. or 15% of the total income of the assessee for the year, whichever is less, and subject to such other conditions as may be prescribed. Rule 11B of the Income-tax Rules, 1962, prescribes th .....

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..... r to arrive at the base of the total income with reference to which the amount of admissible deduction is to be calculated, it is clarified that the total income would be the total income of the assessee after allowing all deductions except the one provided under section 80GG itself. To illustrate, if an assessee is a salaried employee, the total income for the purposes of section 80GG will be arr .....

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