Form 10BA of the Income Tax Act
- Dipali Waghmode
- Aug 18
- 6 min read
The deduction for rent paid for rental property under section 80GG can only be obtained by filing Form 10BA. People without a housing rent allowance (HRA) can find respite in this area. Individuals who work for themselves or HUF may also submit Form 10BA to claim a deduction under section 80G. However, they will still have to pay the rent for their living quarters. Information is provided in Form 10BA, including the assessee's name, the landlord's name and address, the address of the property, the amount of rent paid, and pertinent financial information. The 'tax forms' portion of the income tax page is where it can be filed.
Table of Contents
What is Form 10BA
Form 10BA is submitted by a taxpayer as a declaration to claim a deduction under Section 80GG. The taxpayer must state that they are not claiming the deduction for a self-occupied property in a different area or the precise location of their employment to be eligible for the deduction.
Applicability of Form 10BA
The application of Form 10BA is justified by the following points:
The taxpayer should not be given a house rent allowance by their employer, regardless of whether they are self-employed or salaried.
The assessee, spouse, taxpayer, or their minor child must not own any self-occupied residential property if they are a part of a Hindu Undivided Family (HUF).
Due Date for Form 10BA
Form 10BA under the Income Tax Act needs to be filed before the income tax return. As a result, Form 10BA and ITR have the same due date. For example, for the fiscal year 2024–2025, Form 10BA needs to be submitted by September 15, 2025. The deadline for submitting this document, if you must audit your books of accounts, is September 30, 2025.
Form 10BA Limit
The following is the Form 10BA limit for deducting rent paid under Section 80GG, with the lowest being the deduction amount:
60,000 annually or Rs. 5,000 each month.
25% of total income (not including deductions under Sections 80C to 80U, income under Sections 115A or 115D, long-term capital gains, or short-term capital gains under Section 111A).
10% of the income is the actual rent.
Steps to File Form 10BA
To file your income tax online using Form 10BA, follow these steps:
Step 1: Open the e-filing portal and log in.
Step 2: Select "e-File" from the dashboard. "Files for income tax forms" > "Income tax forms".
Step 3: Choose Form 10BA by scrolling down. You can also type Form 10BA into the search bar. To continue, click the "File now" option.
Step 4: When submitting the return, choose the Assessment Year. For instance, choose AY 2025–26 if you are submitting taxes for income received in FY 2024–2025.
Step 5: Click 'Let's Get Started' once you have verified the documents needed to submit the form.
Step 6: You have to enter the important information, select Preview, and then select "Save."
Step 7: Click "Proceed" to E-Verify after going over all the data. You have two options for e-verification:
OTP for Aadhaar
EVC, or Electronic Verification Code
Click "continue" after entering the OTP, and Form 10 will be submitted.
Documents Required for Filing Form 10BA
Taxpayers must have the following paperwork on hand to prevent deductions from being denied:
Rent receipts for at least three months
Details of the landlord and the rental agreement
The landlord's PAN (if the annual rent is above Rs. 1 lakh)
Proof of bank transaction (if rent is paid online)
Appropriate documentation reduces the possibility of tax scrutiny and guarantees seamless claim processing.
Is Form 10BA Mandatory?
Indeed. Rent payments must be claimed as a deduction under Section 80GG of the Income Tax Act. The Form 10BA is necessary for the following reasons:
Failure to file this form may result in penalties, interest, or legal repercussions.
This form is the formal record that backs up your claim for a Section 80GG deduction.
A certified record of your rental payments is provided.
It provides accurate tax compliance records to assist those requesting loans, background checks, or visas.
Use of Form 10BA for 80GG
Form 10BA, a declaration, is required of taxpayers who wish to deduct rent paid on rental property. See below for more information regarding the submission of Form 10 BA for Section 80GG:
If the taxpayer's employer does not offer a House Rent Allowance (HRA), this form is relevant.
The taxpayer must state that they are not claiming a deduction for a self-occupied property, whether it is located at their place of employment or anywhere else, in order to claim the deduction.
You can claim the deduction under Section 80GG if you meet the eligibility requirements and are paying rent.
Benefits of Filing Form 10BA
Tax Benefits for Renters: Under Section 80GG, taxpayers who do not get HRA may lawfully claim deductions to lower their taxable income.
Easy & Online Procedure: Because the filing procedure is entirely digital, taxpayers may finish it quickly and easily.
Adherence to Tax Laws: Taxpayers can prevent problems during tax assessments and adhere to tax legislation by submitting Form 10BA.
HRA is not required: An individual can use this form to claim rent deductions even if HRA is not included in their pay structure.
Mistakes to Avoid When Filing Form 10BA
Inaccurate Rent Amount: Verify that the rent amounts on bank statements and rent receipts match.
Failure to Provide Landlord's PAN: If the annual rent exceeds ₹1,00,000, the landlord's PAN may be withheld.
Late Form Submission: To prevent issues, always submit Form 10BA prior to submitting your ITR.
Making a Claim Under Section 80GG and HRA: It is not permitted to make two claims. Before applying, be sure you are not currently getting HRA benefits.
Not Maintaining Proof of Rent Payment: Keep track of all bank transactions because tax authorities may ask for proof of payment during an audit.
Conclusion
If a taxpayer pays rent but does not receive HRA, they must comply with Form 10BA. It assists them in claiming Section 80GG deductions, which lowers their total tax obligation and taxable income. Simple and entirely online, the form must be filled out before submitting an ITR in order to prevent rejection. Taxpayers can maximise their tax benefits without facing any legal problems by keeping accurate records, avoiding frequent errors, and guaranteeing compliance at all times. Form 10BA offers a practical means of tax savings for those without HRA benefits while maintaining complete compliance with income tax laws.
Frequently Asked Questions
Can we file Form 10BA online?
Yes, we can use the e-filing facility for the online submission of Form 10BA.
What is the due date for filing Form 10BA?
Form 10BA should be submitted before filing the return for the income tax. The deadline for filing Form 10BA in non-audit instances is July 31, 2025. The deadline for submitting this document, if you must audit your books of accounts, is September 30, 2025.
Is Form 10BA mandatory for all rent-paying individuals?
No, Form 10BA is only required for persons seeking to claim a deduction under Section 80GG but do not receive HRA.
What happens if I forget to file Form 10BA before ITR submission?
Your tax liability may increase if your Section 80GG deduction is rejected. Form 10BA should always be filed before an ITR.
Can I file 10BA after filing ITR?
Yes, you are still able to fill out Form 10BA after filing your Income Tax Return (ITR). To facilitate processing, it is recommended to file it prior to the ITR.
What is the exemption limit for rent?
Yes, even after submitting your income tax return (ITR), you can still fill out Form 10BA. It is recommended to file it before the ITR to ease the processing.
Is PAN required for filing Form 10BA?
Yes, in order to file Form 10BA, the landlord's PAN is required.
Are any documents required claim Section 80GG deductions?
Comprehending Form 10BA's applicability aids in preparing the paperwork needed to submit a Section 80GG deduction claim. The list of required documentation to claim this deduction is as follows:
The rental agreement and invoices
If the rental price of the residential property exceeds Rs. 10,000, the owner's PAN data is required.
Form 10BA of 80GG, which confirms that the taxpayer does not own a residence in the same or a different locality.
Does an assessee have to file Form 10BA if they get HRA?
Form 10BA must be filled out by the assessee in order to claim a deduction under section 80GG of the IT Act (prior tax regime). He cannot take advantage of the deduction under section 80GG if he is receiving HRA.
Does Form 10BA have to be filed to claim exemption under section 10(13A)?
No, in order to claim exemption under section 10(13A), no form must be submitted.
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