Ans: 80GG deduction is eligible as the lowest of the below: 10% of income subtracted from actual rent 25% of adjusted total income (This is the earning excluding income u/s 115D or 115A, short-term capital gains u/s 111A, long-term capital gains and after considering deductions as per 80C to 80U. Additionally, the earning is before making a Section 80GG deduction) Rs. 5,000 per month