Rule 65 requires an assessee claiming a deduction for rent paid under section 134 to file a declaration in Form No. 31.
65
Rules 2026 · Rule 65
Conditions for claim for deduction under section 134
Rules 60-76
Rules 2026 · Rule 65
Rules 60-76
Rule 65 requires an assessee claiming a deduction for rent paid under section 134 to file a declaration in Form No. 31.
The rule. For claiming deduction under section 134 in respect of rent paid, the assessee files a declaration in Form No. 31.