FORM 10BA Rent deduction

In order to claim deduction u/s 80GG following two conditions should be satisfied:

1. ​The taxpayer should not be receiving HRA (House Rent Allowance) from an employer AND,
2. ​The taxpayer, his spouse, minor child or if the assessee is a member of HUF, then the HUF should not own any self-occupied residential accommodation.

If both the above conditions are satisfied, then the taxpayer can submit a declaration in Form 10BA. Taxpayer should submit Form 10BA before filing relevant ITR.