Income-tax Rules, 2026

Rule 65Conditions for claim for deduction under section 134

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

For the purposes of claiming deduction under section 134 in respect of rent paid, the assessee shall file declaration in Form No. 31.

This rule refers to

§ 134 Deductions in respect of rents paid