Question

Which of the following statements about deduction under Section 80GG of the Income Tax Act, 1961, is INCORRECT?

A It is a deduction against rent paid by individuals and HUFs.
B It is available only to an assessee not receiving House Rent Allowance.
C The assessee is required to file a declaration in Form No. 10BA in order to claim the deduction.
D The maximum limit of deduction is restricted to ₹25,000 per month.
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