Salaried employees and pensioners who pay rent but do not receive HRA may claim deduction under Section 80GG subject to prescribed limits and conditions.
What to keep ready
- Rent receipts and landlord PAN where required
- Form 10BA declaration on the income tax portal
- Confirm you do not own residential property in the city
- Compute least of rent paid minus 10% of income, 25% of income, or ₹5,000 per month (verify current limits)
Compare with HRA exemption guide and file via ITR-1 or salaried ITR support.
