Section 65 of Income-tax Rules, 2026 – Conditions for claim for deduction under section 134

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Section 65: Conditions for claim for deduction under section 134

Conditions for claim for deduction under section 134.

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

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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