Section 80GG Deduction: Tax Benefits for Rent Paid FY 24-25

Mitali | Last updated: 05 July 2025

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Section 80GG offers tax relief for individuals paying rent who don't receive House Rent Allowance (HRA). To claim this deduction, you must pay rent for your accommodation, and neither you, your spouse, nor your minor child should own residential property where you work. You'll need to file Form 10BA to declare your eligibility. The deductible amount is the least of three calculations: ₹5,000/month, 25% of Adjusted Gross Total Income, or the excess rent paid over 10% of Adjusted Gross Total Income. This deduction is only available under the old tax regime.

Section 80GG deduction is available under Chapter VI-A which provides tax relief to individuals who incur expenses on rent for their accommodation but do not receive House Rent Allowance. Who can claim deduction u/s 80GG? Section 80GG deduction is eligible for: Individual - Salaried o

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About the Author

Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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