Deductions under section 80GG



What is Form 10BA?

Form 10BA is a statement to be recorded by a taxpayer who needs to maintain a tax deduction under Section 80GG for rent, settled on rental property. To claim the deduction under section 80RRB the following prerequisites have to be fulfilled:

  1. The taxpayer should not be getting House Rent Allowance from the respective employer
  2. The taxpayer’s spouse and minor children, or if the assessee is a part of HUF (Hindu Undivided Family), then the HUF should not hold any self-occupied living accommodation.

If the above requirements are met, then the taxpayer can present a statement in Form 10BA. It is imperative that a taxpayer should present Form 10BA before filing ITR.



For the purpose of reporting deductions under Section 80GG of the Income Tax Act, Form 10BA is a tax form used in India. If the person does not own a home or if the home is not accessible for his use, this clause permits deductions on rent paid for residential accommodations. The document must be filed with the person’s income tax return.


Specifications Needed for Tax Form 10BA

The information needed for Form 10BA includes:

  • The person’s name and Permanent Account Number (PAN).
  • Information about the specific costs that are being claimed as deductions (such as rent paid for a self-occupied property or home loan interest)
  • The sum of the requested deductions
  • A record of the costs (such as rent receipts or home loan statements)
  • A declaration that the requirements outlined in the applicable provision of the Income Tax Act have indeed been satisfied.


Prerequisite Documents for Claiming Deduction Under Section 80GG:

  •   Rental agreement and rent receipts
  •   If the rental amount exceeds ₹ 10,000, PAN details of the owner of the residential property
  •   Form 10BA to show that the taxpayer has no self-occupied residence in the same or a different location.

Amount Eligible for Deduction Under Section 80GG:

The lowest of the amount stated below will be considered when a deduction is claimed under Section 80GG:

  • ₹5,000 on a monthly basis
  • 25% of the income in total (Not including the long-term and short-term capital gains, Also the income referred to here, is the one the taxpayer has in hand before the deduction is made under Section 80GG)
  • The actual rent, when it is less than 10% of the income.


How Can I Submit Form 10BA online?

  • Go to the Income Tax e-filling Portal and sign in with your User ID, PAN, or TAN and password to access your account.
  • Go to e-file > Income Tax Forms on the dashboard. submitting tax forms Click “File Now”
  • After doing a search for Form 10BA under the heading “Person not reliant on any Source of Income.”
  • On the following screen, click “Let’s Get Started” after selecting the pertinent evaluation year and clicking “Continue”.
  • Give specifics for each choice.
  • Please choose House Property Details.
  • Enter the necessary information, such as the address of the rental property, the landlord’s name and address, the amount of rent that was paid, etc., and click Save.
  • Next, choose Declaration. tick the box, then click “Save”


Details to be Filled in Form 10BA:

The following information is to be provided while filing the form 10BA:

  •  Name and PAN details of the taxpayer
  •  Address of the rental property
  •  Total Rent Paid
  •  Name and Address of the Landlord.


Don't forget to share this article :-

Stay Updated With Our Blogs!

Explore more of our blogs to have better clarity and understanding
of the latest corporate & business updates.

Why People Choose Our Services ?

Free Legal Advice

We provide free of cost consultation and legal advice to our clients.

Tech Driven Platform

All our services are online no need you to travel from your place to get our services.

Grow your business

Experts Team

We are a team of more than 15+ professionals with 11 years of experience.

Transparent pricing

There are no hidden & extra charges* other than the quote/invoice we provide.

100 % Client Satisfaction

We aim that all our customers are fully satisfied with our services.

On-Time Delivery

We value your time and we promise all our services are delivered on time.

Why Trust legal Suvidha?

People Who loved our services and what they feel.

In this Journey of the past 10+ years, we had gained the trust of many startups, businesses, and professionals in India and stand with a 4.9/5 rating in google reviews.We register business online and save time & paperwork.

Reno K Subramaniam
Reno K Subramaniam
I have recently registered a Private Limited firm and was looking for a CA to take care of the filings, Startup India Certificate, and other formalities. I have received emails from legal Suvidha and a few others. I tried talking to them all. But, Mr. Mayank from Legal Suvidha was very impressive and was patient enough, prompt to answer all the queries. He has a very professional team and after the initial formalities, I started interacting with the team. It's not even 2 weeks but I really feel overwhelmed by their service and professionalism. I received my startup India certificate yesterday and my filings have been done promptly. The team at legal suvidha Ms. Nidhi, Ms. Priyanka, Ms. Koshika, and Ms. Saloni all show the same professionalism and are readily available to take care of the official filings and stuff. Overall a great experience till now and looking forward to a great journey!
pankaj tiwari
pankaj tiwari
Legal suvidha is a team of genuine and experienced professionals who give you best services according to your profile
Raman Krishnan
Raman Krishnan
Saloni from legalsuvidha has done a excellent job for filling and geting certificate of DPIIT. Thanks to legalsuvidha.
Prakaash Hari
Prakaash Hari
Team Legal Suvidha offers a brilliant service. There communication is quite clear and they execute the job meticulously. We are a startup private limited company and their advice is so critical in making my decision. Well done team. Keep it up. Prakaash Hari, Director, ipixela.
Priyanka Rudra
Priyanka Rudra
Dedicated team and fast response
Dr. Vishal Ghag
Dr. Vishal Ghag
Been using their services since 3 years now and I am absolutely happy with Legal Suvidha. They have been supportive, understanding and highly skilled at helping me with my business needs.

Our Partnerships & Collaborations

Contact us and grow your business

Legal Suvidha App

Now all Professional Services in a Single Click !

Now get all the services required for your business in a single app.

Subscribe to our newsletter & grow your business

Subscribe To Our Newsletter .

Sign up to receive email updates on new product announcements, special promotions, sales & more.