Form 10BA for Section 80GG Deduction: Due Date 31 August 2026

Taxpayers claiming deduction under Section 80GG of the Income-tax Act, 1961 for rent paid on residential accommodation must furnish Form No. 10BA electronically before filing the income-tax return. For eligible taxpayers whose return due date is 31 August 2026, Form 10BA should also be furnished by 31 August 2026.

What is Form 10BA?

Form No. 10BA is a declaration prescribed under Rule 11B of the Income-tax Rules, 1962 for an assessee claiming deduction under Section 80GG towards rent paid for residential accommodation. The Income Tax Department specifically states that Form 10BA is mandatory for claiming the deduction and that its acknowledgement number must be entered in Schedule 80GG of the income-tax return. (Etds)

Who Can Claim Deduction Under Section 80GG?

Section 80GG generally applies where the assessee:

• Pays rent for furnished or unfurnished residential accommodation occupied for own residence.

• Does not receive HRA as part of salary.

• Satisfies the prescribed conditions relating to ownership of residential accommodation.

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• Furnishes Form 10BA electronically.

The Income Tax Department confirms that the deduction is available to eligible taxpayers, including self-employed persons and individuals who do not receive HRA. (Etds)

Maximum Deduction Under Section 80GG

The deduction is restricted to the least of the following amounts:

1. Rent paid minus 10% of total income;

2. ₹5,000 per month; or

3. 25% of total income, subject to the statutory computation rules.

Accordingly, the normal maximum deduction is ₹60,000 per year. (Etds)

The assessee, spouse, minor child or HUF, as applicable, must also satisfy the prescribed conditions regarding ownership of residential accommodation. (Etds)

Form 10BA Due Date – 31 August 2026

For Assessment Year 2026-27, the Income Tax Department has clarified that the due date for certain non-audit business/profession cases and specified taxpayers has been extended to 31 August 2026. The Budget 2026 FAQs confirm that the corresponding amendment to Section 139(1) applies to AY 2026-27. (Etds)

Accordingly, where the assessee is required to furnish the return of income on or before 31 August 2026, the applicable compliance calendar specifies 31 August 2026 as the due date for furnishing Form 10BA. (TaxGuru)

Importantly, Form 10BA should be furnished before filing the income-tax return, since the acknowledgement number is required to be reported in Schedule 80GG. (Income Tax Department)

Information to Keep Ready

Before furnishing Form 10BA, taxpayers should keep the following details available:

• PAN/Aadhaar details, as applicable;

• Address of the rented residential premises;

• Period for which the premises was occupied;

• Total rent paid during the previous year;

• Name and complete address of the landlord;

• Details concerning ownership of residential accommodation; and

• Supporting rent-payment records.

The prescribed Form 10BA itself contains declarations regarding the residential premises, period of occupation, rent paid and ownership of other residential accommodation. (Etds)

Key Compliance Point for Taxpayers

Taxpayers claiming Section 80GG deduction for AY 2026-27 should not wait until the last moment. The Income Tax Department's current guidance expressly states that Form 10BA is mandatory and its acknowledgement number must be entered in Schedule 80GG while filing the return. (Income Tax Department)

Therefore, eligible taxpayers with a 31 August 2026 ITR due date should furnish Form 10BA on or before 31 August 2026 and retain the acknowledgement for their records.

Conclusion

Form 10BA is an important pre-filing compliance for taxpayers seeking deduction under Section 80GG. For eligible taxpayers whose return is due on 31 August 2026, timely electronic furnishing of Form 10BA will help ensure that the rent deduction is correctly reported in the return.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Form 10BA is mandatory for Section 80GG rent deduction. Eligible taxpayers with a 31 August 2026 ITR due date should file it by then.

SEO_TITLE: Form 10BA Due Date for Section 80GG: 31 Aug 2026

SEO_DESCRIPTION: Know the Form 10BA due date and Section 80GG rent deduction rules for AY 2026-27. Check your compliance and file on time.