If you’re a salaried individual not receiving House Rent Allowance (HRA) or if you’re self-employed, you can still claim a deduction on the rent you pay under the old tax regime through Section 80GG.
How is the deduction calculated?
The deduction allowed under Section 80GG is the lowest of the following:
- Rent paid minus 10% of total income
- ₹60,000 per year (i.e., ₹5,000 per month)
- 25% of total income
Note: You shouldn’t own any residential property at your current place of residence or elsewhere to claim this deduction.
Mobile
Steps to Claim Deduction for Rent Paid
Navigate to
File > Deductions
Select Section 80GG
card
Enter the rent paid during the year
Need Help?