House Rent paid- where to show in ITR 1

This query is : Resolved

Anand Kumar (Querist)
Follow

21 May 2017 Hi, Just was filing my ITR-1, wanted to know where need to show Rent portion paid by me? As it was not showing by employer. As i am paying, 8000 rent Per month. Need your valuable suggestion, where need to show rent paid by me. Regards, Anand

CA Mohit Kumar

CA Mohit Kumar (Expert)
Follow

21 May 2017 the computation of HRA will reflect your rent paid amount

Anand Kumar

Anand Kumar (Querist)
Follow

21 May 2017 Thank you so much sir, as i am consultant, and they are not giving HRA, can i show my rent under 80GG, and do i need to file Form 10BA

Anand Kumar

Anand Kumar (Querist)
Follow

22 May 2017 Dear sir, request you to please suggest and oblige me. Anand

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

28 July 2024 If you're a consultant and not receiving HRA from your employer but are paying rent, you can claim a deduction under Section 80GG for rent paid. Here's how to handle this situation in your Income Tax Return (ITR-1):

### **1. Claiming Rent Paid Under Section 80GG**

Section 80GG provides a deduction for rent paid when HRA is not received. Here’s how to claim it:

**Eligibility Criteria for Section 80GG**:
- You must be paying rent for residential accommodation.
- You should not be receiving HRA.
- You or your spouse or minor child should not own any residential accommodation at the place of employment.
- You must fulfill other conditions related to income and rent payment.

**Deduction Limit**:
- The maximum deduction under Section 80GG is ₹5,000 per month or 25% of the total income, whichever is lower.

**Filing Form 10BA**:
- To claim a deduction under Section 80GG, you need to file Form 10BA, which is a declaration that you are paying rent and fulfilling the conditions for claiming the deduction.

### **Steps to Show Rent Paid in ITR-1**

1. **Fill Out Section 80GG in ITR-1**:
- In the ITR-1 form, go to the section where you can claim deductions under Chapter VI-A. This is typically in the “Deductions” section of the form.
- Enter the amount of rent paid and claim the deduction under Section 80GG.

2. **Complete Form 10BA**:
- Download Form 10BA from the Income Tax website.
- Fill out the form with details of the rent paid, the address of the rented property, and other relevant information.
- Submit the completed Form 10BA along with your ITR or keep it ready to be submitted if asked for during assessment.

### **Filling ITR-1**:

1. **Log in to the Income Tax e-Filing Portal**:
- Access the e-filing portal where you file your tax returns.

2. **Choose ITR-1 Form**:
- Select the ITR-1 form for individuals.

3. **Complete the Personal Information Section**:
- Fill in all necessary personal details.

4. **Income Details**:
- Enter income details from your consulting work.

5. **Claim Deductions**:
- In the deductions section, enter the amount you wish to claim under Section 80GG.

6. **Verify and Submit**:
- Review all the details carefully and submit your ITR.

### **Summary**

- **Show Rent Paid**: Claim the deduction for rent paid under Section 80GG in the relevant section of ITR-1.
- **File Form 10BA**: Complete and submit Form 10BA as a declaration to support your claim under Section 80GG.

By following these steps, you can claim a deduction for the rent you pay even if you do not receive HRA from your employer. Ensure all information is accurate and complete to avoid any issues during assessment.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now