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  • Declaration to be filed by the assessee claiming deduction
  • Shweta Verma
  • img March 23, 2026

Declaration to be filed by the assessee claiming deduction

Form 31 is required to be furnished by an assessee who intends to claim deduction under Section 134 on rent paid for residential accommodation. The maximum deduction that can be availed under this section is Rs. ₹60,000 per annum.

https://www.incometaxindia.gov.in/documents/d/guest/form-31-faqs

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Shweta Verma

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