The introduction of Form 31 under the Income-tax Act, 2025 has brought clarity for taxpayers seeking deduction on house rent payments where HRA is not received. The form corresponds to old Form 10BA under the Income-tax Rules, 1962 and is now aligned with the updated provisions of the Income-tax Act, 2025.
Form 31 is a mandatory declaration required for claiming deduction under Section 134 of the Income-tax Act, 2025. The deduction is available to eligible individuals paying rent for residential accommodation, subject to prescribed conditions and limits.
What is Form 31?
Form 31 is a declaration form that must be furnished by an assessee claiming deduction under Section 134 for rent paid towards residential accommodation. The form replaces the earlier Form 10BA under the old tax regime framework.
The deduction under Section 134 is available to taxpayers who pay rent but do not receive House Rent Allowance (HRA) from their employer. The maximum deduction permitted under this section is Rs 60,000 annually.
Key Details of Form 31
| Particulars | Details |
|---|---|
| New Form Number | Form 31 |
| Earlier Form | Form 10BA |
| Relevant Section under I.T. Act, 2025 | Section 134 |
| Corresponding Old Section | Section 80GG |
| Relevant Rule under I.T. Rules, 2026 | Rule 65 |
| Earlier Rule | Rule 11B |
| Maximum Deduction Allowed | Rs 60,000 per annum |
Who Should File Form 31?
Form 31 should be filed by a resident individual who:
- Pays rent for furnished or unfurnished residential accommodation
- Does not receive House Rent Allowance (HRA)
- Does not own any residential property at the place of employment or residence
- Wishes to claim deduction under Section 134
This provision is especially useful for self-employed individuals, freelancers, professionals, and salaried taxpayers who are not entitled to HRA benefits.
Due Date for Filing Form 31
The form is required to be filed along with the Return of Income (ITR). Therefore, the due date for filing Form 31 will be the same as the applicable income tax return filing deadline for the taxpayer.
Taxpayers should ensure accurate rent details are furnished before filing their return to avoid issues while claiming the deduction.
Why is Form 31 Important?
Form 31 acts as documentary support for claiming deduction on rent paid under Section 134 of the Income-tax Act, 2025. Without furnishing this declaration, taxpayers may face difficulty in availing the deduction.
The declaration confirms that:
- The taxpayer is eligible for the deduction
- No HRA benefit is being claimed
- Conditions regarding ownership of residential property are satisfied
The deduction can significantly reduce taxable income for eligible taxpayers paying monthly rent.
Transition from Form 10BA to Form 31
The government has renumbered and aligned various forms under the Income-tax Act, 2025 framework. Form 31 is essentially the updated version of old Form 10BA, with corresponding changes in section numbers and rules.
While the purpose of the form remains largely unchanged, taxpayers should use the revised nomenclature and updated references while filing returns under the new Act.
Conclusion
Form 31 is an important compliance requirement for taxpayers claiming rent deduction under Section 134 of the Income-tax Act, 2025. Eligible individuals who do not receive HRA and pay rent for residential accommodation should ensure timely filing of this declaration along with their income tax return to claim deduction of up to Rs 60,000 annually.
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