Rent Paid

Tax Glossary Definition

Rent Paid

Rent paid by an individual can be considered for House Rent Allowance (HRA) exemption if they live in rented accommodation. If HRA is not received, a deduction may be claimed under Section 80GG, subject to prescribed limits and conditions.

Example: Monthly rent of ₹15,000 paid in a metro city can be considered for HRA exemption or deduction under § 80GG.

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