Income Tax Act, 2025
Section 11: Ins. by Act 66 of 1976, s. 17 (w.e.f. 11976).
11. Ins. by Act 66 of 1976, s. 17 (w.e.f. 11976).
12. Sub-section (6) omitted by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 11969).
353
1[80GG. Deductions in respect of rents paid.—In computing the total income of an assessee, not
being an assessee having any income falling within clause (13A) of section 10, there shall be deducted
any expenditure incurred by him in excess of ten per cent of his total income towards payment of rent (by
whatever name called) in respect of any furnished or unfurnished accommodation occupied by him for the
purposes of his own residence, to the extent to which such excess expenditure does not
exceed 2[five thousand rupees] per month or twenty-five per cent of his total income for the year,
whichever is less, and subject to such other conditions or limitations as may be prescribed, having regard
to the area or place in which such accommodation is situated and other relevant considerations:
Provided that nothing in this section shall apply to an assessee in any case where any residential
accommodation is—
(i) owned by the assessee or by his spouse or minor child or, where such assessee is a member
of a Hindu undivided family, by such family at the place where he ordinarily resides or performs
duties of his office or employment or carries on his business or profession; or
(ii) owned by the assessee at any other place, being accommodation in the occupation of the
assessee, the value of which is to be determined 3[under clause (a) of sub-section (2) or, as the case
may be, clause (a) of sub-section (4) of section 23].
Explanation.—In this section, the expressions “ten per cent of his total income” and “twenty-five per
cent of his total income” shall mean ten per cent or twenty-five per cent, as the case may be, of the
assessee’s total income before allowing deduction for any expenditure under this section.]
4[80GGA. Deduction in respect of certain donations for scientific research or rural
development.—(1) In computing the total income of an assessee, there shall be deducted, in accordance
with and subject to the provisions of this section, the sums specified in sub-section (2).
(2) The sums referred to in sub-section (1) shall be the following, namely:—
(a) any sum paid by the assessee in the previous year to a 5[research association] which has as its
object the undertaking of scientific research or to a University, college or other institution to be used
for scientific research:
Provided that such association, University, college or institution is for the time being approved
for the purposes of clause (ii) of sub-section (1) of section 35;
6[(aa) any sum paid by the assessee in the previous year 7[to a research association which has as
its object the undertaking of research in social science or statistical research or to a University],
college or other institution to be used for research in social science or statistical research:
omitted by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 11969).
353
1[80GG. Deductions in respect of rents paid.—In computing the total income of an assessee, not
being an assessee having any income falling within clause
of section 10, there shall be deducted
any expenditure incurred by him in excess of ten per cent of his total income towards payment of rent (by
whatever name called) in respect of any furnished or unfurnished accommodation occupied by him for the
purposes of his own residence, to the extent to which such excess expenditure does not
exceed 2[five thousand rupees] per month or twenty-five per cent of his total income for the year,
whichever is less, and subject to such other conditions or limitations as may be prescribed, having regard
to the area or place in which such accommodation is situated and other relevant considerations:
Provided that nothing in this section shall apply to an assessee in any case where any residential
accommodation is—
owned by the assessee or by his spouse or minor child or, where such assessee is a member
of a Hindu undivided family, by such family at the place where he ordinarily resides or performs
duties of his office or employment or carries on his business or profession; or
owned by the assessee at any other place, being accommodation in the occupation of the
assessee, the value of which is to be determined 3[under clause
of sub-section
or, as the case
may be, clause
of sub-section
of section 23].
Explanation.—In this section, the expressions “ten per cent of his total income” and “twenty-five per
cent of his total income” shall mean ten per cent or twenty-five per cent, as the case may be, of the
assessee’s total income before allowing deduction for any expenditure under this section.]
4[80GGA. Deduction in respect of certain donations for scientific research or rural
development.—
In computing the total income of an assessee, there shall be deducted, in accordance
with and subject to the provisions of this section, the sums specified in sub-section
The sums referred to in sub-section
shall be the following, namely:—
any sum paid by the assessee in the previous year to a 5[research association] which has as its
object the undertaking of scientific research or to a University, college or other institution to be used
for scientific research:
Provided that such association, University, college or institution is for the time being approved
for the purposes of clause
of sub-section
of section 35;
6[
any sum paid by the assessee in the previous year 7[to a research association which has as
its object the undertaking of research in social science or statistical research or to a University],
college or other institution to be used for research in social science or statistical research: