Section 80GG: Tax Deduction for Rent When You Don't Get HRA

Tue, 09 Jun 2026 09:00:00 +0530

The Indian income tax system provides two distinct mechanisms for taxpayers who pay rent for residential accommodation. The more widely known mechanism is the HRA exemption under Section 10(13A), available to salaried employees who receive House Rent Allowance as part of their compensation. The less widely known - but equally important - mechanism is Section 80GG of the Income Tax Act, 1961, which provides a deduction for individuals who pay rent but do not receive HRA.

Section 80GG on Mittiyo

Section 80GG: Tax Deduction for Rent When You Don't Get HRA