I own a house in Jamshedpur and have recently been transferred to Calcutta. I am staying at a rented apartment here. However, my salary break-up does not include a house rent allowance. Can I still claim tax benefit for the rent paid?

Prithwish Sen, by e-mail

House rent paid is allowed as a deduction against house rent allowance. However, for individuals who do not have such an allowance can also claim such deduction under section 80GG subject to certain conditions. The assessee, the spouse or a minor child or even the HUF of which one is a member should not own any residential property at the place of employment. Also, the assessee should not own a residential house at any other place as self-occupied property. Finally, the assessee has to file a declaration in Form10BA.

No relief

I am a senior citizen and recently had a pacemaker implant. Am I entitled to any tax concession for the expenses involved?

H. P. Mitra, by e-mail

Deduction is allowed for medical treatment of specified diseases, including neurological diseases like dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia and parkinsons disease, cancer, AIDS, chronic renal failure, hemophilia and thalassaemia. Thus, the medical expenses incurred for implanting a pacemaker will not be eligible for tax deduction.

Claim to fame

I am the co-author of a book with my father, for which I will also receive a part of the royalty. Can I also claim tax deduction or is it only applicable for my father?

T. Sinha, Ranchi

A joint author is also eligible for tax deductions in respect of any income by way of lumpsum consideration or royalty or copyright fees for assignment or grant of any of his interests in the copyright of any book. The amount of deduction available is 100 per cent of the income, subject to a maximum of Rs 3 lakh. Also, in case of royalty or copyright fees, not in lumpsum consideration, the deduction is restricted to 15 per cent of the value of books sold during the previous year.

If you have any queries about investing or taxes or a high-cost purchase you are planning, mail to: btgraph@abpmail.com, or write to: Business Telegraph, 6 Prafulla Sarkar Street, Calcutta 700 001.