Where to file declaration when we go for online return???

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This query is : Resolved

Charmi Vasani (Querist)

06 July 2011 While claiming deduction u/s 80GG, it is must to file declaration in form no. 10BA.. If i go for online return, where should i file that declration?? What to do in this kind of situation???

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

06 July 2011 No need to file because returns are to be filed annexureless. If called upon proper notice ,produce before the Income tax Officer.

Charmi Vasani

Charmi Vasani (Querist)

25 July 2011 Thank u sir, but if it is compulsory to file declaration, then????

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

03 August 2025 You're right to be careful — Form 10BA is mandatory when claiming deduction under Section 80GG (for rent paid when HRA is not received). Here's how to handle it in online ITR filing:

✅ What to Do When Filing Online:
No physical submission is required at the time of filing the return, because:

ITR is annexure-less, even when filed offline.

All supporting documents, including Form 10BA, should be retained and produced if demanded by the Income Tax Department later.

E-filing Form 10BA (if desired for record):

Login to https://incometax.gov.in

Go to: e-File > Income Tax Forms > File Income Tax Forms

Search for Form 10BA

Fill and submit it online before filing your ITR

🔔 Key Points:
File Form 10BA before or on the same day as your ITR to ensure compliance.

You don’t attach or upload it with your ITR.

You only submit it online separately through the portal.

Summary:
✅ Yes, Form 10BA is compulsory if you're claiming deduction under 80GG.
📌 Submit it online separately through the income tax portal — not as an attachment to your ITR.

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