Form 10BA (Deduction under Section 80GG for Rent Paid)
प्रपत्र 10BA (धारा 80GG के तहत मकान किराया छूट फॉर्म)
Statutory declaration for claiming tax deduction up to ₹60,000/year (₹5,000/month) for rent paid by self-employed individuals or employees who do NOT receive HRA.
Documents required (आवश्यक दस्तावेज)
- Landlord Name, Full Address & PAN (if rent > ₹1 Lakh)
- Proof of Rent Payment (Bank Statement / Rent Receipts)
- Declaration that neither applicant nor spouse owns residential property in the working city
Key details
- Authority: Income Tax Department
- Stamp paper / fee: None
- How to submit: Income Tax e-Filing Portal prior to ITR filing
- Processing time: Filed along with ITR
- Official portal: https://www.incometax.gov.in