Form 10BA: claim deduction under section 80GG

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Hiral Vakil

Form 10BA
Income Heads
Income Tax
ITR Forms & Documents
Section 80GG

Form 10BA is a declaration to be filed by a taxpayer who wants to claim deduction under section 80GG for rent paid on rental property. In order to claim deduction u/s 80GG following two conditions should be satisfied:

  1. ​The taxpayer should not be receiving HRA (House Rent Allowance) from an employer AND,
  2. ​The taxpayer, his spouse, minor child or if the assessee is a member of HUF, then the HUF should not own any self-occupied residential accommodation.

If both the above conditions are satisfied, then the taxpayer can submit a declaration in Form 10BA. A taxpayer should submit Form 10BA before filing ITR.

Deduction on Rent under section 80GG
Taxpayer can claim deduction on Rent up to Rs. 60,000 under section 80GG.
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Deduction on Rent under section 80GG
Taxpayer can claim deduction on Rent up to Rs. 60,000 under section 80GG.
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Other important ITR documents include: Form 16, Form 26AS, Form 12BB, Form 15G & Form 15H.

Let’s take an example to understand it better:

During FY 2019-20, Arun was employed for the first 6 months and after that, he started doing freelancing work. Arun stayed at rented premises during the entire year. During his employment he received HRA. He does not own any self-occupied house property.

In the above scenario, Arun is eligible to claim deduction under section 80GG and can file Form 10BA for the last 6 months’ rent paid by him. Since he was not receiving any HRA during that time and he did not own any self-occupied property.

How to submit Form-10BA?

A taxpayer has to submit the form online from his/her e-filing account on IT Department website.

  1. Go to the Income Tax e-Filing Portal

    Log in to e-filing account. Income Tax e-Filing Portal - Homepage

  2. Navigate to e-file > Income Tax Forms

    It is right next to the My Account tab. Form-10BA_e-file-IT-Form

  3. Select FORM NO. 10BA from the drop-down, select the relevant Assessment Year

    Select Submission Mode as Prepare and Submit Online and click Continue.Form-10BA-Select-Form

  4. Enter the details like Name of Landlord, Details of Rent Paid etc.

    Preview and submitForm 10BA

What are the details required in Form 10BA?

Following details are required:

It is advisable to submit Form 10BA before filing income tax return and claiming deduction under section 80GG.

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FAQs

Can I claim a deduction on rent paid if HRA forms part of my salary?

No. As per primary conditions, you can not claim a deduction on rent paid if you receive HRA from your employer. In this case, only HRA is allowed as deduction.

I am a freelance and I stay in rented premises, can I claim a deduction under section 80GG and file Form 10BA?

Yes, you can file Form 10BA. Provided you, your spouse, a minor child or your HUF does not own any self-occupied residential accommodation.

When can I claim deduction under section 80GG?

You can claim deduction u/s 80GG while filing your ITR. However, Form 10BA needs to be filed before filing ITR.

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