Income-tax Act, 1961Section 80GG
- Least of: rent minus 10% of total income, ₹5,000 a month, 25% of total income
- No HRA received; no house owned at the place of residence/work
- Form 10BA declaration
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 80GG
DeductionsSection 80GG → Section 134
Deduction for rent paid by those who do not receive HRA
Section 80GG of the old Income-tax Act, 1961 · new section 134 under the Income-tax Act, 2025
New reference Section 134
Income-tax Act, 2025Section 134
- Same deduction, now section 134
- Same three limits (134(2))
- Not available if HRA (Schedule III, Sl. No. 11) is received or a house is owned
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; limits unchanged.
Practice notes
- Useful for self-employed people paying rent. Old regime only.
Frequently asked
What is the 80GG limit under the new Income Tax Act 2025?
Section 134: least of rent paid minus 10% of total income, ₹5,000 a month, and 25% of total income.
What is section 80GG called in the new Income-tax Act, 2025?
Section 80GG of the Income-tax Act, 1961 corresponds to Section 134 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 80GG under the new Income Tax Act?
Renumbered; limits unchanged.
Is section 80GG still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80GG of the 1961 Act. Section 134 of the 2025 Act applies from tax year 2026-27.