Form 31: Declaration for deduction of rent paid under section 134
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Declaration for deduction of rent paid under section 134.
The assessee claiming the rent-paid deduction makes the prescribed ownership and occupation declaration under Rule 65.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 10BA is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 65; Section 134. Physical PDF pp 381-381; printed Gazette pp 1913-1913.
Rule 65 — connected rule text
65. Conditions for claim for deduction under section 134. –For the purposes of claiming deduction under section 134 in respect of rent paid, the assessee shall file declaration in Form No. 31.
Completed field illustration
Fictional data, not for filing. A fictional tenant reports twelve months of bank-paid rent; the model does not claim the full rent as a tax deduction.
| Form field / block | Completed fictional entry |
|---|---|
| Part A: assessee / PAN / contact | Priya Arun Sharma / synthetic ZZZPS0000Z / tenant@example.invalid |
| Tax year | 2026-27 |
| Part B row 3: rented premises | Flat 2, 10 Model Road, Pune, Maharashtra 411001, India |
| Row 4: period of stay | 12 months, 1 April 2026 to 31 March 2027 |
| Row 5(i): rent paid in cash | Nil |
| Row 5(ii): bank/online rent | Rs 1,80,000; Rs 15,000 for each of twelve months |
| Row 6: total rent paid | Rs 1,80,000 |
| Row 7: landlord name / PAN / address | Rahul Dev Mehta / synthetic ZZZPM0000Z / 12 Model Road, Pune |
| Ownership declaration | No accommodation of the specified kinds owned by the assessee/spouse/minor child/family in the assumed facts |
| Verification | Priya Arun Sharma; NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 12 × 15,000 = 1,80,000.
- Cash 0 + online 1,80,000 = total 1,80,000.
This reports rent and ownership facts. Section 134 eligibility, tax-regime restrictions and the allowable deduction calculation are separate from the rent total.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 65. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 31 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.