- Shweta Verma
March 23, 2026
Declaration to be filed by the assessee claiming deduction
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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
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
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