< >

Home > Income Tax > Help Center > 80GG Last Updated: Nov 17th 2022

Deduction in respect of Rent Paid (80GG)

80GG is a deduction under Chapter VI-A of the Income Tax Act 1961. This section provides relief to those taxpayers who are not in receipt of house rent allowance (HRA) but pays rent for their residential purpose.

1. Conditions to be satisfied for claiming deduction u/s 80GG.

The following conditions needs to be satisfied for claiming deduction u/s 80GG

  1. The taxpayer should not be receiving any house rent allowance exempt u/s 10(13A) from the employer
  2. The house should be occupied by the assessee for his own residence
  3. The expenditure incurred by the taxpayer on rent of any furnished or unfurnished residence should exceed 10% of his total income arrived at after all deductions under chapter VIA
  4. The taxpayer or his spouse or his minor child or an HUF of which he is a member should not own any house at the place where he ordinarily resides or perform duties of his employment
  5. If the assessee owns any residence at any place other than referred to above, such residence should not be in occupation of the taxpayer
  6. The taxpayer should file a declaration in the prescribed form confirming the details of rent paid and fulfilment of other conditions along with income tax return

2. Amount of deduction available u/s 80GG

The deduction will be the least of the following.

  1. Actual Rent paid (-) 10% of the total income of the taxpayer before allowing the deduction.
  2. 25% of total income (Gross income-deduction u/s Chp VIA except 80GG)
  3. 5000 per month

3. Example for Computation

Mr Ram, a businessman, has a gross total income of Rs 460000. He is paying a rent of Rs 12000 per month. What is the amount of deduction available u/s 80GG?

  1. Actual rent paid (-) 10% of total income: (12000*12)- (10%*460000) = 98000
  2. 25% of total income: 460000*25%= 115000
  3. 5000 per month= 60000

As Rs 60000 is least of above, 60000 is the deduction u/s 80GG.

4. Form 10BA and its contents

If the taxpayer wants to claim deduction u/s 80GG, he/she needs to submit form 10BA in Income tax e-filing portal as a supporting document. The following are the details in form 10E.

  1. Name of the taxpayer
  2. PAN of the taxpayers
  3. Previous year
  4. Address of residential house
  5. No of months
  6. Mode of payment (Cash/bank/cheque)
  7. Landlord name and Address

The taxpayer claiming deduction towards rent paid u/s 80GG should submit Form 10BA in Income Tax portal before ITR eFiling. Otherwise rent paid u/s 80GG will be disallowed as deduction

5. How to file form 10BA ?

  1. Login to
  2. Go to e-file Menu > Income Tax Forms > Form 10BA
  3. Enter the details requested in the form and click to submit
  4. The below is the format of 10BA
Deduction 80GG, Form 10BA

Sample Form No 10BA

Our Tax Services

Online Income Tax Filing Time: ~7 mins
  • Comprehensive & Accurate > No limits.
  • Highly Secure > Peace of mind.
  • Maximum Deductions > Save on Taxes.
  • No more visits to Tax Consultants > Save Time & Money.
  • Real-time Tax Calculation
  • Available in both Web Browser & Mobile App

Start Now

GST Accounting Software Price: FREE for 1st year in India  refer pricing for other countries such as India, Australia, Malaysia, Nepal, Pakistan, Singapore, Sri Lanka, & UK

Easiest GST ready Accounting software

  • GST Compliant Invoicing
  • Online - Highly available
  • Quick Onboarding - Import your data from legacy
  • Personalization - Highly customized Invoicing
  • Drafts > Estimates > POs > Delivery Challans > Invoices > CR/DR Notes > RCs & All.
  • Barcode scanner Integration
  • Amazon, Flipkart Imports
  • Individual, or Bulk Payments - just a Click away
  • Multiple users can Book / Bill at the same time
  • Quick Invoicing, Auto Delivery, & Reminders
  • Multi-Channel GST returns preparation
  • Customized for Regular and Composition
  • AI Data Insights
  • AI Prioritization
  • AI Alerts
  • Expenses & Purchases
  • Real Time P & L
  • Barcode Scanner, e-Way Bill Integration
  • Excellent User Experience
  • Easy to understand language
  • Artificial Intelligence enablement
  • above all, Count on our Outstanding Client Service

Start NowLearn more
Tax Expert Services Price: Rs.799 onwards

  • Affordable Tax Services for Businesses, Associations, Individuals
  • GST Registration
  • GST Return Filing
  • GST Accounting
  • GST Consultation
  • Notice Handling
Income Tax
  • Income Tax Return Filing for Businesses, Associations, Individuals
  • Tax Savings
  • TDS Preparation
  • General Tax Compliance
  • Investment Advisory
  • Capital Gains Consultation
  • Tax Planning
  • Notice Handling
Virtual Accounting
  • Complete Accounting for Businesses, Associations, Individuals
  • Compliance & Accounting Portal Access for easy monitoring
  • Accounting Advisory
  • Tax Savings
  • GST, Income Tax, TDS, General Tax Compliance
  • Business Planning

Contact Now   WhatsApp Now

How to get help from