Form 10BA House Rent Self-Certification Section 80GG India 2026, HRA alternative for self-employed + non-salaried.

• Individual (not HUF / firm).
• Self-employed OR salaried but NOT receiving HRA.
• Pays rent for residential accommodation.
• Does NOT own residential property in city of employment / self-employment.
• Spouse + minor child do NOT own residential property in city of residence.
• Does NOT claim HRA under Section 10(13A).
• File Form 10BA + claim in ITR.

• Deduction = LOWER of three:
•   — (a) INR 5,000 per month = INR 60,000 per year.
•   — (b) 25% of adjusted total income (ATI).
•   — (c) Actual rent paid MINUS 10% of ATI.
• Adjusted Total Income = gross total income minus specific deductions (long-term capital gain, Section 56(2)(x), Chapter VI-A except 80GG itself).
• Rate materially lower than HRA for employees - Section 80GG is a backstop, not a parallel.

• Form 10BA: self-declaration by taxpayer.
• Content: name + PAN + address of property + name of landlord + rent amount + period + confirmation of no residential property ownership.
• Submitted via Indian income tax e-filing portal before filing ITR.
• Not CA-attested.
• Supporting documents: rent receipts + rent agreement + landlord's PAN (if rent > INR 1 lakh per year).

HRA under Section 10(13A): for salaried employees receiving HRA from employer. Exemption = lower of (a) actual HRA, (b) rent paid - 10% of basic salary, (c) 50% of basic salary (metro) / 40% (non-metro). Typically much larger than Section 80GG.

Section 80GG: for self-employed OR salaried without HRA. Deduction capped at INR 60,000 per year typically. Materially smaller than HRA.

For freelancers / consultants / self-employed: Section 80GG is the only rent-related tax benefit (apart from Section 24 home loan interest if owned property, which disqualifies 80GG).

Last updated: 2026-10-22.