{"id":274,"date":"2025-05-15T13:19:45","date_gmt":"2025-05-15T07:49:45","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=274"},"modified":"2025-06-26T15:55:12","modified_gmt":"2025-06-26T10:25:12","slug":"80gg-deduction","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/","title":{"rendered":"Section 80GG Deduction: Tax Benefits for Rent Paid FY 24-25"},"content":{"rendered":"\n<p>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.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/06\/Section-80GG-Deduction-Key-Takeaways-1024x538.png\" alt=\"\" class=\"wp-image-2092\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/06\/Section-80GG-Deduction-Key-Takeaways-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/06\/Section-80GG-Deduction-Key-Takeaways-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/06\/Section-80GG-Deduction-Key-Takeaways-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2024\/06\/Section-80GG-Deduction-Key-Takeaways.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Who_can_claim_deduction_us_80GG\" >Who can claim deduction u\/s 80GG?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Eligible_Payment\" >Eligible Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Conditions_Applicable\" >Conditions Applicable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Amount_of_Deduction_Allowed\" >Amount of Deduction Allowed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#What_is_Adjusted_Gross_Total_Income\" >What is Adjusted Gross Total Income?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Old_Tax_Regime_Requirement_for_Section_80GG\" >Old Tax Regime Requirement for Section 80GG<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#What_is_Form_10BA\" >What is Form 10BA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#What_are_the_details_required_to_be_filled_in_10BA\" >What are the details required to be filled in 10BA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#How_to_Compute_the_amount_deductible_us_80GG\" >How to Compute the amount deductible u\/s 80GG?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Solution\" >Solution :<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Key_Condition_on_Residing_in_Rented_Property\" >Key Condition on Residing in Rented Property<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#Common_Mistakes_to_Avoid\" >Common Mistakes to Avoid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/80gg-deduction\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_can_claim_deduction_us_80GG\"><\/span>Who can claim deduction u\/s 80GG?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 80GG deduction is eligible for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individual &#8211; Salaried or Self Employed.<\/li>\n\n\n\n<li>HUF<\/li>\n<\/ul>\n\n\n\n<p><strong>Note &#8211; <\/strong>Business (other than individual) cannot claim this deduction.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligible_Payment\"><\/span>Eligible Payment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The taxpayer must pay rent for a residential accommodation.<\/li>\n\n\n\n<li>The taxpayer should be paying rent for furnished or unfurnished residential accommodation occupied by them.<\/li>\n\n\n\n<li>If rent paid exceeds Rs. 1 lakh per year, the taxpayer needs to present the PAN card of the owner of the house to claim the deduction.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conditions_Applicable\"><\/span>Conditions Applicable<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The deduction is available only to the taxpayer who is not receiving House Rent Allowance (HRA) from their employer or a self employed person.<\/li>\n\n\n\n<li>The taxpayer, their spouse, their minor child or HUF should not own any residential property at the place where the taxpayer resides and performs their duties of the office.<\/li>\n\n\n\n<li>The taxpayer must file <a href=\"https:\/\/www.caclubindia.com\/articles\/overview-of-form-10ba-48586.asp\"><strong>Form 10BA<\/strong><\/a> to declare that they satisfy the conditions for claiming the deduction as they are not receiving HRA.<\/li>\n<\/ul>\n\n\n\n<p><strong>Note &#8211;<\/strong> If you own any residential property at any place for which your income from house property is calculated under applicable sections (as a <strong>self occupied property<\/strong>), <strong>no deduction u\/s 80GG will be allowed<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amount_of_Deduction_Allowed\"><\/span>Amount of Deduction Allowed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Least of the following amounts are allowed for deduction:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20b95,000 per month or \u20b960,000 per year.<\/li>\n\n\n\n<li>25% of Adjusted Gross Total Income i.e., 25% of total income excluding LTCG and STCG u\/s 111A.<\/li>\n\n\n\n<li>Excess of rent paid over 10% of Adjusted Gross Total Income.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Adjusted_Gross_Total_Income\"><\/span>What is Adjusted Gross Total Income?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>It means gross total income excluding capital gains, short-term capital gains under section 111A, and income referred to in sections 115A or 115D, and deductions under section 80C to 80U).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Old_Tax_Regime_Requirement_for_Section_80GG\"><\/span>Old Tax Regime Requirement for Section 80GG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The deduction is only available under the old tax regime not under the new tax regime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Form_10BA\"><\/span>What is Form 10BA?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 10BA is a declaration that has to be filed by an individual who want to claim deduction under Section 80GG.<\/p>\n\n\n\n<p>It is a declaration that you are not claiming the benefits of a self occupied property in any other location or the same location as you are employed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_details_required_to_be_filled_in_10BA\"><\/span>What are the details required to be filled in 10BA?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The details to be filled in 10BA are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Name and PAN details of assessee<\/li>\n\n\n\n<li>Full address<\/li>\n\n\n\n<li>Rent Payment mode<\/li>\n\n\n\n<li>Duration of the residence in months<\/li>\n\n\n\n<li>Rent amount<\/li>\n\n\n\n<li>Address of the property owner<\/li>\n\n\n\n<li>A declaration that no house property is owned by the assessee himself or in the name of spouse\/minor or by HUF of which he is member.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Compute_the_amount_deductible_us_80GG\"><\/span>How to Compute the amount deductible u\/s 80GG?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ajay lives in a rented house of Delhi and pays rent of Rs. 10,000.<\/p>\n\n\n\n<p>His gross total income is Rs. 8,42,000.<\/p>\n\n\n\n<p>He is entitle to deduction u\/s 80D and 80C of Rs. 10,000 and Rs. 12,000 respectively.<\/p>\n\n\n\n<p>He is the owner of a factory building which is at Mumbai and let out.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Solution\"><\/span>Solution :<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Amount<\/strong><\/td><\/tr><tr><td>Gross Total Income<\/td><td>8,42,000<\/td><\/tr><tr><td>Less : Deduction<\/td><td><\/td><\/tr><tr><td>U\/s 80D<\/td><td>(10,000)<\/td><\/tr><tr><td>U\/s 80C<\/td><td>(12,000)<\/td><\/tr><tr><td><strong>Adjusted Gross Total Income<\/strong><\/td><td><strong>8,20,000<\/strong><\/td><\/tr><tr><td>Less : Deduction u\/s 80GG<\/td><td><\/td><\/tr><tr><td>Least of the following<\/td><td><\/td><\/tr><tr><td>\u20b95,000 per month or \u20b960,000 per year.<\/td><td><\/td><\/tr><tr><td>25% of Adjusted Gross Total Income <br>[8,20,000*25% = 2,05,000]<\/td><td><\/td><\/tr><tr><td>Excess of rent paid over 10% of Adjusted Gross Total Income<br>[(10,000*12)-(8,20,000*10%) = 38000]<\/td><td>38,000<\/td><\/tr><tr><td><strong>Total Income<\/strong><\/td><td><strong>7,82,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Condition_on_Residing_in_Rented_Property\"><\/span>Key Condition on Residing in Rented Property<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individuals are eligible to claim this deduction if they pay rent to their parents.<\/li>\n\n\n\n<li>Such individuals should sign a rental agreement with their parents and give rent to them.<\/li>\n\n\n\n<li>The rental amount paid to their parents will be taxable when they file their income tax return.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Mistakes_to_Avoid\"><\/span>Common Mistakes to Avoid<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensure that you have calculate the deduction accurately.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do not claim HRA and 80GG Together as you can only claim one, not both.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep all the documents (receipts, agreements, bank statements) in case the IT Department asks for verification.<\/li>\n<\/ul>\n\n\n\n<p><strong>80C Deduction: Benefits and Limitations Available For FY 24-25 <a href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/\">Click Here<\/a><\/strong><\/p>\n\n\n\n<p><strong>80TTA Deduction: How To Save Tax on Interest Income FY 24-25 <a href=\"https:\/\/www.caclubindia.com\/guide\/80tta-deduction\/\">Click Here<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1719045643293\"><strong class=\"schema-faq-question\">Can I claim both 80GG and HRA?<\/strong> <p class=\"schema-faq-answer\">No, you cannot claim under section 80GG if you are receiving HRA and if it shown under Form 16.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1719045658437\"><strong class=\"schema-faq-question\">How to get Form 10BA?<\/strong> <p class=\"schema-faq-answer\">Form 10BA can be received directly from the HR department of their organization or can be downloaded online from the official website of the Income Tax department.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1719045671300\"><strong class=\"schema-faq-question\">Can we claim 80GG and interest on a home loan?<\/strong> <p class=\"schema-faq-answer\">Yes, you can claim deductions under Section 80EE and Section 80GG, if the conditions are met:<br\/>1.Living in rented premises and paying rent for it.<br\/>2.Do not receive any House Rent Allowance from your employer.<br\/>3.Taken a loan for the purchase of your first residential house property.<br\/>4.Not occupying the purchased residential house.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 80GG deduction is available under Chapter VI-A which provides tax relief to individuals who incur expenses on rent for [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2091,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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