The 60-second version
Section 80GG allows rent deduction up to ₹5,000/month or 25% of total income when you pay rent but receive no HRA — Form 10BA mandatory. I file in ITR-3/4 with rent receipts.
80GG is for non-HRA taxpayers only
Returning freelancers and consultants paying rent without employer HRA claim Section 80GG — salaried with HRA must use Section 10(13A) instead.
Deduction is least of ₹5,000/month, 25% of total income, or rent minus 10% of income — Form 10BA declaration mandatory.
Landlord PAN required if rent exceeds ₹1 lakh/year — align with rent agreement registration.
Salaried lane: HRA guide.
Rent deduction picker
| Taxpayer | Section | Form |
|---|---|---|
| Salaried with HRA | 10(13A) | Form 12BB |
| Self-employed renter | 80GG | Form 10BA |
| Own house | Neither | N/A |
| Company rent | 37 expense | Books |
| NRI abroad | Not 80GG | Residency needed |
80GG claim sequence
Confirm no HRA
No salary HRA component in FY.
Rent receipts
Monthly receipts with landlord PAN if >₹1L/yr.
Form 10BA
Fill declaration before ITR filing.
Compute cap
Least of three limits in Schedule VI-A.
ITR-3/4
Enter 80GG — retain receipts 7 years.
Cap flow
80GG kit
- Rent agreement.
- Rent receipts.
- Form 10BA.
- Landlord PAN.
- Bank rent transfers.
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TDS 194-IB
Tenant may need to deduct 5% TDS if rent >₹50k/month to resident landlord.
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0 of 4 checked
Salaried no HRA?
Rare — if truly no HRA, 80GG may apply; confirm with CA.
Parents' house rent?
Paying parents rent with documentation may qualify — genuine transaction needed.
Co-working desk?
Typically not residential rent — 80GG unlikely.
RNOR year?
80GG needs resident status — RNOR qualifies if resident.
With 80C?
Independent deductions — both if eligible.
Foreign rent abroad?
80GG is India residential rent only.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.