Is deduction allowed in case of rents paid?

A deduction in respect of any expenditure incurred by an assessee, who is not in receipt of any income falling within clause (13A) of Section 10 of the Act, in excess of 10% of his total income towards payment of rent in respect of any furnished or unfurnished accommodation occupied by him for the purpose of his own residence to the extent of Rs 2000 per month or 25% of his total income, whichever is less, will be allowed under Section 80GG. This deduction is allowable to only those assessees who do not own any residential accommodation.

Source: Income Tax Department