Form 10BA of Income Tax Act: Due Date, Applicability, How to File and Download

An individual must file Form 10BA to get the deduction for the rent paid for rental property under section 80GG. The section provides relief for individuals who don’t receive a house rent allowance (HRA). Self employed individuals, and HUF can also claim deduction under section 80G by filing Form 10BA. However, they will still have to pay the rent expenses for their residential accommodation. 

Details like, name of the assessee and the name and address of the landlord, address of the premise, amount of rent paid, relevant financial is included in form 10BA. It can be filed in 'tax forms' section of income tax page. This article explains in detail, the need, due date and the steps to file form 10BA.

What is Form 10BA?

• Form 10BA is a declaration submitted by the taxpayer for claiming deduction under section 80GG 
• To claim the deduction, the taxpayer must declare that they are not claiming the deduction for a self-occupied property in another location or the exact location where they are employed. 

Form 10BA Applicability 

The following points justify the Form 10BA applicability:

• The taxpayer can be salaried or self-employed; however, they should not receive a house rent allowance from an employer.
• If the taxpayer, their minor child, spouse, or the assessee is a member of a HUF (Hindu Undivided Family), then the HUF must not possess any self-occupied residential property.

Is Form 10BA Mandatory?

Yes. It is compulsory to claim a deduction for rent remunerated under Section 80GG of the Income Tax Act. The Form 10BA is mandatory for the following reasons:

• Non-filing of this form can incur interest, penalties, or legal consequences.
• This form works as documentary evidence to approve your claim for deductions under Section 80GG. 
• It offers a certifiable record of your rental payments.
• It presents legitimate tax compliance records that help those individuals who apply for visas, loans, or background checks.

Form 10BA Limit

The Form 10BA limit for claiming a deduction for the rent paid under Section 80GG is as follows:

The deduction amount is the lowest of the following:

• Rs.5,000 per month or Rs.60,000 per year.
• 25% of the total income (excluding short-term capital gains under Section 111A, long-term capital gains, Income under Section 115A or 115D, and deductions under Sections 80C to 80U.
• Actual rent (-) 10% of income.

Form 10BA Due Date

• Form 10BA of the Income Tax Act should be filed before the income tax return. Therefore, the due date for Form 10BA is identical to that for income tax returns. 
• For example, for the financial year 2024-25, the due date to file Form 10BA is 15 Sep 2025. 
• If you are required to audit your books of account, the due date for filing this form will be 30 September 2025.

How to file Form 10BA on the Income Tax Portal?

Follow these steps to file Form 10BA income tax online:

Step 1: Login on the e-filing portal 

Step 2: On the dashboard, click ‘e-File’ > ‘Income tax forms’ > ‘File Income Tax Forms’

Step 3: Scroll down to select Form 10BA. Alternatively, enter Form 10BA in the search box. Click on the ‘File now’ button to proceed.

Step 4: Select the Assessment Year for filing the return. For example, if you are filing taxes for income earned in FY 2024-25, then select AY 2025-26.

Step 5: After checking the documents required for filing the form, click on 'Let's Get Started'.

Step 6: Fill in the required details, click on Preview, then Click on ‘Save’.

Step 7: After reviewing all the information, ‘Proceed’ to E-Verify. You can e-verify either through:

• Aadhaar OTP
• Digital Signature Certificate (DSC)
• Electronic Verification Code (EVC)

Once the OTP is entered, click on ‘continue’ and Form 10 will be filed.

Form 10BA Download 

You can visit the official website of the Income Tax Department to download Form 10BA. Here is the PDF format of Form 10BA.