Form 10BA (now Form 31): Claim the Section 80GG Rent Deduction
Form 10BA is the declaration you must file to claim a deduction for rent paid under Section 80GG — the relief for people who pay rent but receive no HRA. Under the Income-tax Act 2025 it is renumbered Form 31 (with Section 80GG becoming Section 134) from the tax year 2026-27. Here are the eligibility conditions, the least-of-three limit, the landlord-PAN rule, and a calculator.
Section 80GG deduction calculator
What Form 10BA is, and do you benefit
Section 80GG allows a deduction for rent paid on your own residence when you do not receive any House Rent Allowance (HRA). It is aimed at two groups: salaried employees whose salary structure has no HRA component, and self-employed or business taxpayers who have no employer at all. To claim it you must file Form 10BA — an online declaration that you meet the conditions — and it must be filed before you file your return. The deduction is available only under the old tax regime.
Who can claim — the conditions in full
All of the following must be true:
- You are an individual (or HUF) who has paid rent for your own residential accommodation.
- You do not receive HRA at any time during the year (if you get HRA, you claim under Section 10(13A) instead, not 80GG).
- Neither you, your spouse, minor child, nor your HUF owns a residential house at the place where you live or work.
- You do not own a residential house at any other place that you have claimed as self-occupied. (If you own a house elsewhere and it is treated as let-out or deemed let-out, 80GG can still apply.)
- You file Form 10BA declaring these facts.
How much you can claim — the least of three
The 80GG deduction is the lowest of these three amounts:
| # | Amount |
|---|---|
| 1 | ₹5,000 per month — that is, ₹60,000 for the full year (the hard cap) |
| 2 | 25% of your adjusted total income |
| 3 | Actual rent paid minus 10% of your adjusted total income |
“Adjusted total income” here means your total income before the 80GG deduction, but excluding long-term capital gains, short-term capital gains taxed under Section 111A, income under Sections 115A/115D, and deductions under Sections 80C to 80U (other than 80GG). Because of the ₹5,000-a-month cap, the maximum anyone can claim is ₹60,000 a year, however high the rent.
How to file Form 10BA
- Log in at incometax.gov.in → e-File → Income Tax Forms → Form 10BA.
- Enter your name and address, the accommodation address, the amount and mode of rent, the period, and the landlord’s name, address and PAN (PAN required if annual rent exceeds ₹1,00,000).
- Declare that you meet the 80GG conditions and submit. Do this before filing your ITR.
- Then claim the 80GG deduction in your return under Chapter VI-A.
Common mistakes
- Claiming under the new regime — 80GG is old-regime only.
- Claiming 80GG while receiving HRA — you cannot use both; HRA earners use Section 10(13A).
- Owning a house at your work/residence city — this disqualifies 80GG even if you also pay rent.
- Skipping Form 10BA — the declaration is a pre-condition; tribunals have denied 80GG where it was not filed.
- Missing the landlord’s PAN when annual rent exceeds ₹1,00,000.
Frequently asked questions
Is Form 10BA mandatory to claim 80GG?
Yes. Form 10BA is a declaration that you satisfy the 80GG conditions, and it must be filed online before your return. Income Tax Appellate Tribunals have treated filing Form 10BA as a pre-condition for the deduction, so do not skip it.
What is the maximum deduction under Section 80GG?
₹5,000 per month, i.e. ₹60,000 for the year — this is the hard cap. The actual deduction is the least of ₹60,000, 25% of adjusted total income, and actual rent minus 10% of adjusted total income.
Can I claim 80GG if I receive HRA?
No. Section 80GG is only for those who do not receive HRA. If your salary includes HRA, you claim the HRA exemption under Section 10(13A) instead, using the HRA rules — not 80GG.
Can I claim 80GG if I own a house?
Not if you, your spouse, minor child or HUF own a residential house at the place where you live or work, or if you own a house elsewhere that you treat as self-occupied. If you own a house in another city that is let out or deemed let out, 80GG can still be claimed for the rent you pay where you live.
Is 80GG available under the new tax regime?
No. The 80GG rent deduction is available only under the old tax regime. If you opt for the default new regime, you cannot claim it.
Do I need the landlord’s PAN?
Yes, if the rent you pay exceeds ₹1,00,000 in the year. The landlord’s PAN must be reported in Form 10BA; without it the deduction can be disallowed.
What counts as adjusted total income for 80GG?
Your total income before the 80GG deduction, excluding long-term capital gains, short-term capital gains under Section 111A, income under Sections 115A/115D, and deductions under Sections 80C to 80U other than 80GG itself.
I am self-employed with no salary — can I claim 80GG?
Yes. Section 80GG is specifically useful for self-employed and business taxpayers who have no employer and therefore no HRA, provided the other conditions (no house owned at the place of residence/work, Form 10BA filed) are met.
Is Form 10BA being renumbered under the new Income-tax Act 2025?
Yes. Under the Income-tax Act 2025 and the Income-tax Rules 2026, Form 10BA becomes Form 31 and Section 80GG becomes Section 134, applicable from the tax year 2026-27 (income earned on or after 1 April 2026). For your FY 2025-26 return, filed in 2026, the existing Form 10BA and Section 80GG still apply. The least-of-three limit and conditions are unchanged — only the numbers differ.