Form 10BA and Form No. 31: Rent Paid Declaration (Section 80GG / 134)
Claim a deduction for rent when your employer pays no HRA or you are self-employed, with the declaration and a working of the amount.
Law version: FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
An individual who pays rent for accommodation but does not receive house rent allowance can claim a deduction for rent paid: under Section 80GG of the Income-tax Act, 1961 (with Form 10BA under Rule 11B) for FY 2025-26, and under Section 134 of the Income-tax Act, 2025 (with Form No. 31 under Rule 65) from Tax Year 2026-27. The claimant declares that no residential house is owned at the place of work by them, their spouse, minor child or HUF. This template prepares the details and the working; the form itself is filed online.
When it is used
- Salaried employees whose salary has no HRA component.
- Self-employed people and professionals living in rented accommodation.
- Claiming the deduction in the return of income under the old tax regime.
What the template covers
- Name, PAN, address and year
- Declaration of no house owned at the place of work
- Address and period of the rented accommodation
- Rent paid and the portion paid in cash
- Landlord name, address and PAN
- Working of the deduction
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Assessee
Financial Year / Tax Year; Your Full Name; Your PAN; Your Address; E-mail; Mobile; Main Source of Income; Tax Regime for the Year; Do you receive House Rent Allowance?; House owned by you / spouse / minor child / HUF at this place?; The place is where you; City / Town
Rent
Address of the Rented Accommodation; Period From; Period To; Total Rent Paid in the Period (₹); Of which Paid in Cash (₹); Landlord Name; Landlord Address; Landlord PAN
Working (optional)
Adjusted Total Income (₹)
Verification
Place; Date
Stamp duty, registration and filing
The deduction is the least of: rent paid less 10% of adjusted total income, 25% of adjusted total income, and ₹5,000 a month. It is available only under the old tax regime. If the claimant owns a house elsewhere, that house must not be claimed as self-occupied. Form 10BA (and Form No. 31 from Tax Year 2026-27) is filed on the income-tax e-filing portal before the return; check the current form on incometax.gov.in.
For FY 2025-26 (AY 2026-27) the form is Form 10BA under Section 80GG and Rule 11B. From Tax Year 2026-27 it is Form No. 31 under Section 134 and Rule 65 of the Income-tax Rules, 2026, which also requires the landlord's PAN and the cash portion of rent. The form itself is filed online on the e-filing portal.
Generate the Form 10BA / Form No. 31 — Rent Paid Declaration (Section 80GG / 134)
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
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Frequently asked questions
Can a salaried person claim 80GG?
Yes, if no HRA is received at any time during the year and the other conditions are met.
What is the maximum 80GG deduction?
₹5,000 a month, that is ₹60,000 a year, subject to the other two limits based on adjusted total income.
Is 80GG available under the new tax regime?
No. It is available only if you opt for the old regime.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.