Check section 80GG deduction
Form 10BA is required before claiming the deduction.
Eligible deduction
—
Lowest formula amount
—
| Test | Amount |
|---|---|
| Rent minus 10% adjusted income | — |
| 25% adjusted income | — |
| ₹5,000 × eligible months | — |
Calculate the old-regime deduction for rent paid where no HRA exemption is received and ownership conditions are satisfied.
| Test | Amount |
|---|---|
| Rent minus 10% adjusted income | — |
| 25% adjusted income | — |
| ₹5,000 × eligible months | — |