Section 80GG: Deduction for Rent

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Hiral Vakil

Chapter VI-A
Form 10BA
HRA
Section 80GG

Section 80GG allows a deduction for rent paid for furnished or unfurnished accommodation. The deduction is allowed to taxpayers who do not receive any House Rent Allowance (HRA) from their employer.

Not sure what HRA is?
Read our article to understand what it is and how you can use it to reduce your tax liability!
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Not sure what HRA is?
Read our article to understand what it is and how you can use it to reduce your tax liability!
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What are the conditions to claim a deduction for rent paid u/s 80GG?

What is the deduction limit u/s 80GG?

For FY 2018-19 (AY 2019-20), Deduction under section 80GG will be the least of following:

Want to know what other tax deductions you can claim?
Read our article to understand the different types of tax deductions available to you and how to avail them.
Read More
Want to know what other tax deductions you can claim?
Read our article to understand the different types of tax deductions available to you and how to avail them.
Read More

FAQs

Can I claim deduction u/s 80GG if I own a residential house?

You can claim deduction under section 80GG if you own a residential house property subject to following conditions:
– You or your spouse or children should not own a house property at your ordinary place of residence or office or employment; or
– You should not own a self-occupied house property anywhere in India.
So if you own a residential house property but it is given on rent then you can claim deduction under section 80GG for rent paid.

Can I claim a deduction u/s 80GG even if I’m Self employed?

Yes. You can claim a deduction for rent paid up to Rs. 60,000 even if you are self employed.

Who can claim a deduction u/s 80GG?

Only an individual can claim deduction for rent paid under this section.

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