Ans:
Only salaried taxpayers with an HRA component in their salaries can claim tax exemption on their rents for residential accommodation under the HRA tax exemptions in Income Tax. In the case of salaried employees in the private section, when no HRA is paid with the salary, the taxpayer can claim relief U/S 80GG of the Income Tax on the rents paid for residential accommodation. Hence, the name rents paid tax deduction is used for the Sec 80GG of the IT Act 1961.