No HRA? Section 80GG needs Form 10BA first

The ITR-1 FAQ: to claim the deduction under Section 80GG, you must file Form 10BA before filing the return and enter its acknowledgement number in Schedule 80GG.

Deductions are available only when you switch from the default New Tax Regime to the old regime in the return.

Example

Illustrative. You work for a company that pays no HRA and rent a flat for ₹15,000 a month. File Form 10BA first, then the return with Schedule 80GG filled in.

Important

Keep monthly rent receipts and the rental agreement — the FAQ lists both among the documents to keep for ITR-1.

In this order

• ☐ Rent receipts for every month
• ☐ Rental agreement
• ☐ File Form 10BA
• ☐ Opt for the old regime and fill Schedule 80GG

Rent receipt template — one for every month 👇

Source: Income Tax Department, ITR-1 (Sahaj) FAQ, Q6, Q10 and Q30.