Form 10BA: Claim Deduction under section 80GG

Form 10BA: Deduction Declaration For claiming deduction under section 80GG for rent paid. Applicable to self-employed or salaried without HRA, not owning self-occupied property. Requires taxpayer's name, PAN, rental property address, rental details, and landlord's name/address.

Example: Arun's Eligibility Arun transitioned to freelancing, lived in rented premises, and didn't own property. Eligible to claim deduction for rent paid during freelancing period via Form 10BA. Filing Timing Must file before submitting Income Tax Return (ITR) to claim section 80GG deduction. Serves as a declaration supporting the deduction claim.

Online Filing Steps Access Income Tax e-Filing Portal and log in. Navigate to e-file > Income Tax Forms > File Income Tax Forms. Select Form 10BA and provide relevant details.

Verify declaration and submit online. Complete e-verification process to finalize filing.