Rule 65 — Conditions for claim for deduction under section 134
Parent Act Section(s): Section 134
Full Text
- Conditions for claim for deduction under section 134. –For the purposes of claiming deduction under section 134 in respect of rent paid, the assessee shall file declaration in Form No. 31.
Cross-References
Act Sections Referenced
Related Rules
- None
Practical Notes
[To be populated — interpretive notes, circular references, case law pointers]