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Rule 65

Conditions for claim for deduction under section 134

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

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.

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