Form 10BA of the Income Tax Act

What is Form 10BA?

Form 10BA is a statement used by taxpayers in India to declare the amount of rent received and tax deductions under Section 80GG. It is required for individuals who do not have a specified house property but wish to claim deductions on rent paid for residential accommodations. In 2025, the form continues to play an essential role in ensuring tax benefits are claimed accurately for those meeting the eligibility criteria.

Is It Mandatory to File Form 10 BA?

Yes, it is mandatory for taxpayers to file the form 10BA. You can learn more about it from the following points:

1. Mandatory for Rent Deduction:

   Form 10BA is required to claim deductions on rent paid under Section 80GG of the Income Tax Act.

2. Reduces Taxable Income:

   By filing this form, you can reduce your taxable income, leading to tax savings, especially if a significant portion of your income is spent on rent.

3. Ensures Legal Compliance:

   Filing Form 10BA ensures that you comply with the Income Tax Act, helping you avoid penalties or legal issues.

4. Proof of Rent Payments:

   The form serves as valid proof of your rent payments, supporting your claim for deductions under Section 80GG.

5. Helps During Tax Audits:

   Accurate filing of Form 10BA, along with the necessary documents, helps substantiate your deductions in case of an income tax audit.

6. Supports Financial Applications:

   A properly filed Form 10BA provides legitimate tax records, which can be useful when applying for visas, loans, or undergoing background checks.

Due Date to File Form 10BA

The Form 10BA due date is as follows:

1. General Due Date:

   Form 10BA must be filed before submitting your Income Tax Return (ITR).

2. For Financial Year 2023-24:

   The deadline to file Form 10BA is typically July 31, 2024.

3. If Audit is Required:

   If your accounts are to be audited, the due date extends to September 30, 2024.

4. Late Filing Consequences:

   Failure to file Form 10BA by the due date may lead to disallowance of deductions under Section 80GG.

When is Form 10BA Applicable?

To claim a deduction under Section 80GG and file Form 10BA, the following conditions must be met:

1. Employment Status:

   The taxpayer can be either self-employed or salaried but must not be receiving House Rent Allowance (HRA) from an employer.

2. Property Ownership:

   The taxpayer, their spouse, minor child, or Hindu Undivided Family (HUF) member must not own any self-occupied residential property.

Information Required to File Form 10BA

You will need to provide the following information while filing Form 10BA:

• Your name and PAN

• The address of the rental property

• Rental details

• The landlord's name and address

What is the Form 10 BA Limit for Deduction?

The tax deduction under Section 80GG is the least of the following:

• Total rent paid minus 10% of your basic salary

• 25% of your adjusted gross total income

• ₹60,000 per year (₹5,000 per month)

Use of Form 10BA for 80GG

Form 10BA is a declaration that a taxpayer needs to file in order to claim a deduction for rent paid on rental property. Learn more about the filing of Form 10 BA for Section 80GG from below:

• This form is applicable when the taxpayer's employer does not provide a House Rent Allowance (HRA).

• To claim the deduction, the taxpayer must declare that they are not claiming a deduction for a self-occupied property, either at the same location as their place of employment or elsewhere.

• If you fulfil the eligibility criteria and are paying rent, you are eligible to claim the deduction under Section 80GG.

How to File Form 10BA Online

Follow the steps mentioned below to file your claims under Form 10BA online:

Step 1: Login to the e-Filing Portal-

Visit the Income Tax e-filing portal and log in using your credentials.

Step 2: Access the Form 10BA-

On the dashboard, click on 'e-File' > 'Income Tax Forms' > 'File Income Tax Forms'.

Step 3: Select Form 10BA-

Scroll down to find Form 10BA or type 'Form 10BA' in the search box. Click the 'File Now' button to continue.

Step 4: Select the Assessment Year-

Choose the Assessment Year (e.g., AY 2024-25 for income earned in FY 2023-24).

Step 5: Check Required Documents-

Review the list of documents required for filing Form 10BA. Once confirmed, click 'Let's Get Started'.

Step 6: Fill in the Details-

Fill in the necessary details, click on 'Preview' to review, and then click on 'Save'.

Step 7: E-Verify the Form-

After reviewing the details, click 'Proceed' to e-verify. You can choose any of the following methods to verify:

• Aadhaar OTP

• Digital Signature Certificate (DSC)

• Electronic Verification Code (EVC)

• Enter the OTP and click 'Continue' to file Form 10BA.

How to Download Form 10BA Online?

Form 10BA cannot be directly downloaded but can be filed online. To download Form 10BA online, log in to the Income Tax e-filing portal using your User ID/PAN/TAN and password. Navigate to "e-File" > "Income Tax Forms" > "File Income Tax Forms." Search for Form 10BA under "Person not dependent on any Source of Income" and click "File Now."

Conclusion

Form 10BA is essential for individuals claiming tax deductions under Section 80GG for rent paid. It helps verify that the taxpayer is paying rent for a house and is not receiving a House Rent Allowance (HRA). Ensuring that this form is filed accurately is crucial for proper tax benefits. Make sure to submit the form on time, along with other required documents, to avoid delays or penalties. Always refer to the latest tax guidelines for accurate filing.