Form 10BA of the Income Tax Act

Form 10BA of the Income Tax Act is a declaration by the taxpayer who is required to retain a tax deduction on rent paid on a rental property under section 80gg. Following are the requirements to claim deduction under section 80GG.

  • A taxpayer is not permitted to receive HRA (House Rent Allowance) from a company.
  • A taxpayer cannot own any self-occupied housing space, nor can their spouse, minor children, or HUF (Hindu Undivided Family).

The taxpayer can fill out a 10BA Form to submit the statement if both conditions are satisfied. A taxpayer must show Form 10BA before filing an income tax return. Let's briefly examine Section 80G of the Income Tax Act before continuing with Form 10BA.

What is 80GG in Income Tax?

Section 80GG serves the deduction for rent given for furnished or unfurnished accommodation. Deduction under this section permits only those employees who do not receive HRA from their companies. 

Section 80GG's Deduction

  • Rent in full is less than 10% of the total income.
  • 25% of the payroll for the year. (excluding short-term and long-term capital gains as persection111A and income under section 115A or 115D deduction under 80C to 80U, and income before making deduction under section 80GG as well).
  • Rs. 5000 per month, or Rs. 60000 per year.

Conditions for Maintaining the Rent Deduction Under Income Tax Act Section 80GG:

  • Only the self-governing person is eligible to make a deduction under Section 80GG.
  • A person may work for a business or themself.
  • An employer should not provide a House Rent Allowance (HRA) to a paid employee.
  • To maintain a result, Form 10BA must be delivered to the IT Department.
  • The assessee, his spouse, any minor children, or any HUF of which he is a part must not have any living amenities where he is living, doing a low-wage job, conducting business, or providing a service.
  • The assessee shall never possess a self-occupied housing property.

Required details to complete Form 10BA under the Income Tax Act

The following details must be provided:

  • Taxpayer PAN information.
  • Name of the taxpayer and the rental property's address
  • Name and address of the landlord.
  • Rent paid details.
  • You must submit Form 10BA before you can claim a deduction under section 80GG on your Income Tax Return.

Documents Required Filing Form 10BA of Income Tax

Along with fundamental paperwork like your PAN and Form 16 data, you must also fulfill the following criteria:

  • If the rent is more than Rs. 1,000,000.
  • Rent Agreement or Rent Vouchers.
  • Owner PAN information is needed.
  • By using Form 10BA, you may make sure that you are not claiming the advantages of a self-occupied home in the same or a different region.

How to File Form 10BA of Income Tax

The form must be electronically filed using a taxpayer's e-filing account on the website of the Income Tax Department.

  • To access the Income Tax e-Filing Portal click "Login Here" on the Income Tax e-Filing Portal 
  • Then select it from the drop-down menu by going to e-file. forms for Income Tax.
  • Select Form 10BA and the appropriate Assessment Year from the drop-down menu.
  • After choosing Prepare and Submit Online as the submission mode, click Continue.
  • Enter details like the name of the landlord, the sum of the rent, and so forth.
  • Before sending the form, make sure all the information is accurate.
  • Click the Submit button once the Form 10BA has been verified and is ready to be seen.

Our Role in Filing the Form 10BA of Income Tax

  • Our consultants will educate you concerning each aspect of Form 10BA. Including how to get it.
  • JR’s skilled consultants will assist you in filling out the application form for obtaining a form 10BA of the Income Tax Act.
  • We will ensure a smooth procedure by providing proper documentation and evaluation. 
  • The professional consultants of JR Compliance will provide you with proper guidance during the complete procedure.
  • In case of queries, we will provide you with the best possible solution for your concerns regarding Form 10BA.


To conclude, JR Compliance can assist you in filing the Form 10BA approval by ensuring proper documentation, evaluation, testing, etc. Moreover, to make our client understand each aspect of it, we will educate you regarding the same.

Additionally, late document submission, or filling in false information in the application form can delay the process.

Thus, to avoid such inaccuracy contact our expert and experienced team immediately for professional assistance and support in filing Form 10BA of income tax.