How to File Form 10BA Online for Section 80GG Rent Deduction?

Form 10BA is a declaration that must be filed when an individual claims a deduction for rent paid under section 80GG.

This deduction is generally relevant when you pay rent for your residence but do not receive House Rent Allowance from your employer. Form 10BA should be filed electronically before filing the Income-tax Return in which the deduction is claimed.

Who Can Claim a Deduction Under Section 80GG?

An individual may claim the deduction if the prescribed conditions are satisfied, including the following:

• You pay rent for a residential accommodation occupied by you.
• You do not receive House Rent Allowance during the relevant period.
• You are filing under the old tax regime.
• You, your spouse, minor child or HUF do not own residential accommodation at the place where you ordinarily live, work, carry on business or practise a profession.
• You do not claim another residential property owned by you as self-occupied where the restrictions under section 80GG apply.
• You file Form 10BA containing the prescribed declaration.

How Much Deduction Is Available Under Section 80GG?

The deduction is restricted to the lowest of the following amounts:

• ₹5,000 per month;
• 25% of adjusted total income; or
• Rent paid minus 10% of adjusted total income.

Adjusted total income is calculated according to the conditions prescribed under section 80GG and is not necessarily the same as the taxable income displayed before every deduction.

Information Required for Filing Form 10BA

Keep the following details ready before starting:

• Address of the rented residential property;
• Monthly or annual rent paid;
• Period for which rent was paid;
• Name and address of the landlord;
• Rent agreement and rent receipts, where available;
• Details of any residential properties owned by you, your spouse, minor child or HUF; and
• Access to an e-verification method.

Steps to File Form 10BA on the Income Tax Portal

Step 1: Log in to the Income Tax e-Filing Portal

Visit the Income Tax e-Filing portal.

Enter your PAN or user ID, password and the required security details to sign in.

Step 2: Open the File Income Tax Forms Service

From the dashboard, go to:

e-File → Income Tax Forms → File Income Tax Forms

Step 3: Search for Form 10BA

Scroll through the available forms or type Form 10BA in the search bar.

Select Form 10BA and click File Now.

Step 4: Select the Correct Assessment Year

Select the Assessment Year for which you want to claim the section 80GG deduction.

Step 5: Start Filing Form 10BA

Review the introductory information and list of details required for completing the form.

Click Let’s Get Started to proceed.

Step 6: Enter the Rent and Property Details

Enter all the information requested in Form 10BA. This may include:

• Address of the rented premises;
• Rent paid during the year;
• Name and address of the landlord;
• Period of occupation;
• Details relating to residential properties owned by you or specified family members; and
• The declarations required for claiming section 80GG.

After entering the details, click Preview. Review the form and save the information.

Step 7: Preview and E-Verify Form 10BA

Review the completed declaration carefully. If all the information is correct, click Proceed to e-Verify.

Complete verification using an option available on your portal account, such as:

• Aadhaar OTP;
• Electronic Verification Code;
• Digital Signature Certificate, where applicable; or
• Another verification method offered by the portal.

What to Do After Filing Form 10BA

After successful submission, download or note the Form 10BA acknowledgement number.

While preparing your Income-tax Return:

1. Select the old tax regime.
2. Enter the eligible deduction in Schedule 80GG.
3. Enter the Form 10BA acknowledgement number.
4. Verify that the deduction does not exceed the amount permitted under section 80GG.
5. Retain the acknowledgement, rent receipts and supporting documents.

Income-tax Act, 2025 Transition

This step-by-step guide and its screenshots relate to Form 10BA under the Income-tax Act, 1961. Taxpayers filing for Tax Year 2026-27 under the Income-tax Act, 2025 should use the form and portal workflow applicable to that legislation.

Common Mistakes While Filing Form 10BA

• Selecting the wrong Assessment Year.
• Filing Form 10BA after submitting the ITR.
• Claiming section 80GG under the new tax regime.
• Entering rent that is not supported by records.
• Providing an incorrect rented-property address or landlord details.
• Ignoring the property-ownership restrictions under section 80GG.
• Claiming the full rent instead of the deduction calculated under the statutory limits.
• Failing to enter the Form 10BA acknowledgement number in the ITR.

Frequently Asked Questions About Form 10BA

Is Form 10BA compulsory for claiming section 80GG?

Yes. Form 10BA must be filed when claiming the rent deduction under section 80GG.

Should Form 10BA be filed before or after the ITR?

For AY 2026-27, Form 10BA should be filed before the Income-tax Return. Its acknowledgement number must be reported in Schedule 80GG.

Can a salaried individual who receives HRA file Form 10BA?

Section 80GG is generally intended for a person who does not receive HRA for the relevant period. A person receiving HRA cannot claim section 80GG for the same period.

Can I claim section 80GG under the new tax regime?

No. Section 80GG is generally available only when the old tax regime is selected.

Does filing Form 10BA automatically allow the deduction?

No. Filing the form is a mandatory procedural requirement. The deduction is allowed only if all eligibility conditions and calculation limits are satisfied.

Do I need to upload rent receipts with Form 10BA?

The portal may not require every supporting document to be uploaded with the form. However, retain the rent agreement, rent receipts and relevant payment records in case they are required later.

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