Section 80GG — rent deduction without HRA
Freelancer, or salaried with no HRA component? s.80GG (old regime) still rewards your rent — the least of three limbs, capped at ₹60,000 a year.
80GG deduction (annual)
₹60,000
| ₹5,000 per month ← lowest | ₹60,000 |
| 25% of adjusted total income | ₹2,00,000 |
| Rent paid − 10% of income | ₹1,00,000 |
The conditions that trip people up
- Form 10BA must be filed before the return — the claim fails at CPC without it.
- No HRA received at ANY point in the year — even one month of HRA kills 80GG for the whole year.
- You, your spouse or minor child must not own a house in your city of work — and no self-occupied claim elsewhere.
- Old regime only, like most rent reliefs. Got HRA instead? Use the HRA calculator.