Form 10BA is the declaration you file online to claim the rent deduction under Section 80GG when you pay rent and get no HRA. You file it before your return, and it works only under the old tax regime.
From tax year 2026-27, the Income-tax Act, 2025 replaces Section 80GG with Section 134 and Form 10BA with Form 31. This page covers both.
What Form 10BA Is and When You Need It
Form 10BA is a declaration that you pay rent, get no house rent allowance and own no home where you live or work. It backs your claim for the Section 80GG deduction in the return.
It is for people who cannot use the HRA exemption, mainly self-employed people and employees whose pay has no HRA. If your employer pays HRA, you use Section 10(13A) instead.
Check your HRA exemption
If you do receive HRA, see how much of it is tax-free before you think about 80GG.
Who Can File Form 10BA
An individual who pays rent for a home and gets no HRA can file Form 10BA, whether salaried or self-employed. The conditions below must all hold.
Section 80GG Deduction Limit and How It Is Worked Out
The 80GG deduction is the least of three amounts: Rs 5,000 a month, 25% of adjusted total income, and rent paid minus 10% of adjusted total income. The yearly ceiling is therefore Rs 60,000.
Adjusted total income leaves out long-term gains, short-term gains under Section 111A, income under Sections 115A and 115D, and Chapter VI-A deductions other than 80GG.
| Case | Rs 5,000 a month | 25% of income | Rent less 10% | Deduction |
|---|---|---|---|---|
| Income Rs 4,00,000, rent Rs 7,000 a month | Rs 60,000 | Rs 1,00,000 | Rs 44,000 | Rs 44,000 |
| Income Rs 8,00,000, rent Rs 12,000 a month | Rs 60,000 | Rs 2,00,000 | Rs 64,000 | Rs 60,000 |
| Income Rs 2,40,000, rent Rs 6,000 a month | Rs 60,000 | Rs 60,000 | Rs 48,000 | Rs 48,000 |
In the first case rent less 10% of income is the smallest, so it sets the deduction. In the second the Rs 60,000 ceiling does.
| Monthly rent | Rent in a year | Rent less 10% | Deduction |
|---|---|---|---|
| Rs 3,000 | Rs 36,000 | Rs 0 | Rs 0 |
| Rs 6,000 | Rs 72,000 | Rs 12,000 | Rs 12,000 |
| Rs 8,000 | Rs 96,000 | Rs 36,000 | Rs 36,000 |
| Rs 10,000 | Rs 1,20,000 | Rs 60,000 | Rs 60,000 |
| Rs 12,000 | Rs 1,44,000 | Rs 84,000 | Rs 60,000 |
Low rent earns little, because the first 10% of income is not counted. A Rs 60,000 deduction saves Rs 12,480 at the 20% slab and Rs 18,720 at the 30% slab, with 4% cess.
Form 10BA and the New Tax Regime
You need Form 10BA only under the old tax regime, because Section 80GG is not available under the new regime. The new regime keeps a short list of deductions, and rent is not on it.
Weigh the rent deduction against the lower new-regime rates before you choose. The old vs new tax regime guide explains the trade-off, and the Old vs New Tax Regime Calculator runs your numbers.
Is Form 10BA Mandatory
Yes, Form 10BA is mandatory for the 80GG deduction, because the Income-tax Rules allow the claim only when you furnish it. It is also the record that shows you met each condition.
Without it, the department can disallow the deduction even if you paid the rent. Keep the filed form and its acknowledgement with your tax papers.
Form 10BA Due Date
File Form 10BA before you file your return, so its due date follows the return due date. For FY 2025-26 (AY 2026-27), the due date for individuals without audit was 31 July 2026.
| Return | Date | Form 10BA |
|---|---|---|
| Individual, no audit | 31 July 2026 | File before the return |
| Belated return | Until 31 December 2026 | File before the return |
That date has passed, but a belated return is still open until 31 December 2026, and Form 10BA must go in first. The ITR filing last date guide lists every return type.
How to File Form 10BA on the Income Tax Portal
You file Form 10BA online on the e-filing portal and e-verify it, all before the return. The steps below follow the portal at the time of writing, and menu names can change.
Log in
Open the e-filing portal of the Income Tax Department and log in with your PAN and password.
Open the forms
On the dashboard, go to e-File, then Income tax forms, then File Income Tax Forms.
Pick the form
Select Form 10BA, or search for it, then choose the assessment year, which is AY 2026-27 for FY 2025-26.
Fill the details
Enter your address, the rent paid and the landlord details, then preview the form and save it.
E-verify
Verify with an Aadhaar OTP, an electronic verification code or a digital signature certificate.
File the return
File your return and claim the 80GG deduction in the deductions schedule.
Read the e-filing portal prompts as you go, since the form is the same one the department checks later.
Documents Needed for Form 10BA
You need proof of the rent and the landlord's details to fill the form and to defend the claim later. Form 10BA itself is filed online, but you keep the supporting papers.
Form 31 and Section 134 From Tax Year 2026-27
From tax year 2026-27, the Income-tax Act, 2025 moves the rent deduction to Section 134 and the declaration to Form 31. The Income Tax Department lists Form 31 as the successor to Form 10BA.
| Item | Income Tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Deduction | Section 80GG | Section 134 |
| Declaration | Form 10BA | Form 31 |
| Applies to income of | FY 2025-26 and earlier | FY 2026-27 onwards |
| Yearly ceiling | Rs 60,000 | Rs 60,000 |
A secondary source says Form 31 is filed along with the return, so check the timing on the portal for FY 2026-27. Until then, FY 2025-26 claims still use Form 10BA.
Section 80GG Versus the HRA Exemption
Section 80GG is for people who get no HRA, while the HRA exemption under Section 10(13A) is for people who do. You cannot claim both for the same period.
| Point | Section 80GG | HRA exemption |
|---|---|---|
| Who | No HRA received | HRA received |
| Form | Form 10BA | No form |
| Limit | Rs 60,000 a year | Least of three amounts |
| Regime | Old only | Old only |
If you do get HRA, the HRA Calculator shows the exempt amount, and the Section 10 exemptions guide covers the rules.
Common Mistakes When Claiming 80GG
Most rejected 80GG claims come from five avoidable mistakes, and each is easy to check before you file.
Frequently Asked Questions: Form 10BA
Disclaimer: Rules follow the Income Tax Act, 1961 for FY 2025-26 and the Income Tax Department's guidance on the Income-tax Act, 2025 after that. Confirm details on the e-filing portal before you file. This page is general information and not tax advice.