If you do not receive House Rent Allowance (HRA) as part of your salary, or you are not a salaried employee, you claim this deduction under Section 80GG. It is available for the rent paid by the taxpayer for his own accommodation in a financial year.
The deduction amount will be the lower one of the following: Rent paid over 10% of salary (Basic + D.A.) 25% of the total income (before subtracting deductions) `5,000 per month
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2. Invesco India Tax Plan
3. Tata India Tax Savings Fund
4. ICICI Prudential Long Term Equity Fund
5. Birla Sun Life Tax Relief 96
6. Franklin India TaxShield
7. Reliance Tax Saver (ELSS) Fund
8. BNP Paribas Long Term Equity Fund
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