When it's available
Deduction under Section 80GG is available only to those employees who do not get HRA (for instance, because they work in very small firms or in the informal sector) or to self-employed persons. The deduction limit under the section is Rs 60,000 per year.
When it's not
Section 80GG is not available to a person who owns a house but lives in a rented house in the same city. For example, if you own a house in Mumbai but choose to stay in a rented accommodation in the same city, you won't get the benefit under Section 80GG.
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