{"id":10400,"date":"2026-06-19T18:33:23","date_gmt":"2026-06-19T18:33:23","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10400"},"modified":"2026-06-19T18:48:37","modified_gmt":"2026-06-19T18:48:37","slug":"no-house-rent-allowance-80gg-can-still-help-save-tax","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/","title":{"rendered":"No House Rent Allowance, 80GG Can Still Help Save Tax"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-10401\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/hra-.jpg\" alt=\"\" width=\"932\" height=\"415\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/hra-.jpg 712w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/hra--300x134.jpg 300w\" sizes=\"(max-width: 932px) 100vw, 932px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a35b74d79f1c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a35b74d79f1c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/#No_House_Rent_Allowance_Section_80GG_Can_Still_Help_You_Save_Tax\" title=\"No House Rent Allowance? Section 80GG Can Still Help You Save Tax\">No House Rent Allowance? Section 80GG Can Still Help You Save Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/#Who_Can_Claim_Section_80GG\" title=\"Who Can Claim Section 80GG?\">Who Can Claim Section 80GG?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/#Deduction_Available_Us_80GG\" title=\"Deduction Available U\/s 80GG\">Deduction Available U\/s 80GG<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/#Basic_Key_Conditions_Available_Us_80GG\" title=\"Basic Key Conditions Available U\/s 80GG\">Basic Key Conditions Available U\/s 80GG<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/#What_are_the_documents_to_keep_ready\" title=\"What are the documents to keep ready?\">What are the documents to keep ready?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/no-house-rent-allowance-80gg-can-still-help-save-tax\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"No_House_Rent_Allowance_Section_80GG_Can_Still_Help_You_Save_Tax\"><\/span><span style=\"color: #000080;\"><strong>No House Rent Allowance? Section 80GG Can Still Help You Save Tax<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many taxpayers who live in rented accommodation but do not receive House Rent Allowance often miss out on an important tax benefit available u\/s 80GG of the Income Tax Act, 1961. This deduction is specifically designed for taxpayers paying rent but not eligible for a house rent allowance\u00a0exemption.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_Can_Claim_Section_80GG\"><\/span><span style=\"color: #000080;\"><strong>Who Can Claim Section 80GG?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Self-employed individuals<\/li>\n<li>Freelancers and consultants<\/li>\n<li>Business owners and professionals<\/li>\n<li>Salaried employees who do not receive House Rent Allowance as part of their salary package<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Deduction_Available_Us_80GG\"><\/span><span style=\"color: #000080;\"><strong>Deduction Available U\/s 80GG<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10404\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM.jpeg\" alt=\"Deduction Available U\/s 80GG\" width=\"1254\" height=\"1254\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM.jpeg 1254w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM-300x300.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM-1024x1024.jpeg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM-150x150.jpeg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM-768x768.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/WhatsApp-Image-2026-06-19-at-4.52.16-PM-800x800.jpeg 800w\" sizes=\"(max-width: 1254px) 100vw, 1254px\" \/><\/p>\n<p>The deduction is restricted to the least of the following three amounts:<\/p>\n<ol>\n<li>INR 5,000 per month (INR 60,000 per year)<\/li>\n<li>25% of Adjusted Total Income<\/li>\n<li>Actual Rent Paid minus 10% of Adjusted Total Income<\/li>\n<\/ol>\n<p>Taxpayers cannot claim both a house rent allowance exemption and a deduction u\/s 80GG for the same period. For taxpayers paying rent without a house\u00a0rent allowance exemption, especially self-employed professionals and freelancers, Section 80GG can be an effective tax-saving provision while filing the Income Tax Return under the old tax regime.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Basic_Key_Conditions_Available_Us_80GG\"><\/span><span style=\"color: #000080;\"><strong>Basic Key Conditions Available U\/s 80GG<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 80GG deduction is available only under the Old Tax Regime. To claim the deduction, taxpayers are required to file Form 10BA and satisfy the prescribed conditions.\u00a0The taxpayer, spouse, minor child, or Hindu Undivided Family must not own a residential property at the place where the taxpayer ordinarily resides, is employed, or carries on a business or profession. Additionally, the taxpayer must have actually paid rent for the residential accommodation occupied.<\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"What_are_the_documents_to_keep_ready\"><\/span><span style=\"color: #000080;\">What are the documents to keep ready?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>To support the claim under Section 80GG, taxpayers should maintain rent receipts; a rent agreement or lease deed; proof of rent payment (such as bank transfer, UPI transaction, check, etc.); and the landlord&#8217;s PAN, wherever applicable. Maintaining proper documentation and ensuring timely filing of Form 10BA can help taxpayers claim the deduction smoothly and avoid issues during return processing.<\/p>\n<\/div>\n<div>\n<ul>\n<li>Consistent Rent Payments :\u00a0Rent should be paid regularly and supported by proper documentary evidence.<\/li>\n<li>Form 10BA is Mandatory :\u00a0Failure to file Form 10BA may result in denial of the deduction claim.<\/li>\n<li>No Double Benefit : taxpayer cannot claim an house rent allowance<span style=\"font-size: 16px;\"> exemption u\/s 10(13A) and a deduction<\/span><span style=\"font-size: 16px;\"> u\/s 80GG <\/span>for the same period.<\/li>\n<li>Property Ownership Restriction : Taxpayer, spouse, minor child, or HUF should not own a residential property at the place of residence or business.<\/li>\n<li>Landlord&#8217;s PAN :\u00a0If annual rent exceeds INR 1 lakh, it is advisable to obtain and report the landlord&#8217;s PAN while filing the return.<\/li>\n<\/ul>\n<\/div>\n<p>Example: Suppose a self-employed taxpayer has:<\/p>\n<ul>\n<li>Adjusted Total Income: INR 6,00,000<\/li>\n<li>Annual Rent Paid: INR 1,20,000<\/li>\n<\/ul>\n<p>Calculation:<\/p>\n<ul>\n<li>INR 5,000 \u00d7 12 = INR 60,000<\/li>\n<li>25% of INR 6,00,000 = INR 1,50,000<\/li>\n<li>INR 1,20,000 \u2013 10% of INR 6,00,000 = INR 60,000<\/li>\n<\/ul>\n<p>Eligible deduction = INR 60,000 (being the lowest of the above three amounts).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\"><strong>Conclusion<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>House rent allowance exemption u\/s 10(13A) and deduction u\/s 80GG cannot be claimed simultaneously for the same period. Taxpayers must choose the benefit applicable to their circumstances. Paying rent but no house rent allowance ? Don&#8217;t miss Section 80GG. Filing Form 10BA, maintaining proper rent records, and claiming the deduction correctly in your ITR can help reduce your tax liability and maximize your tax savings.<\/p>\n<div>Section 80GG is a valuable but often overlooked provision that provides tax relief to taxpayers paying rent without receiving HRA. Self-employed individuals, freelancers, professionals, and salaried employees without HRA should evaluate their eligibility and ensure proper compliance, including filing Form 10BA and maintaining supporting documents. A correct claim under Section 80GG can help reduce taxable income and optimize tax savings under the Old Tax Regime.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>No House Rent Allowance? Section 80GG Can Still Help You Save Tax Many taxpayers who live in rented accommodation but do not receive House Rent Allowance often miss out on an important tax benefit available u\/s 80GG of the Income Tax Act, 1961. This deduction is specifically designed for taxpayers paying rent but not eligible &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1282],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10400"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10400"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10400\/revisions"}],"predecessor-version":[{"id":10403,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10400\/revisions\/10403"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}