No HRA in Salary? Claim ₹60K Tax Break via 80GG

If you're self-employed, freelance, or work without a salary slip, you can still claim rent as a tax deduction under Section 80GG — up to ₹5,000 per month. Most people don't know this exists.

Here's what happened: Section 80GG of the Income Tax Act lets non-salaried individuals deduct rent paid from their taxable income, up to ₹5,000 per month.. To claim 80GG, you must not own a house, must not receive HRA from an employer, and must actually be paying rent for accommodation.. The deduction is the lowest of three limits: ₹5,000/month, 25% of total income, or actual rent paid minus 10% of total income..

What you should do: Check if you qualify: confirm you are not receiving HRA from any employer and do not own residential property in the city you live in.. File Form 10BA on the Income Tax portal before submitting your ITR — this declaration is mandatory to claim the 80GG deduction.. Keep all rent receipts and a signed rental agreement handy; without documentary proof the deduction can be disallowed during scrutiny..

Even if your landlord is a family member (like a parent), the 80GG deduction is valid — as long as rent is genuinely paid and the property is not in your name.