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This is only a renumbering — Section 80GG of ITA 1961 is now Section 134 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 80GG: Deduction for rent paid by individuals not receiving HRA — least of Rs. 5,000/month, 25% of adjusted total income, or excess rent over 10% of total income.
Section 134: Same deduction for rent paid.
Renumbered from 80GG to 134. No change in computation.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.