Paying rent but not receiving HRA? Here’s how non-salaried individuals can claim tax deduction - The Economic Times

Self-employed individuals and salaried employees not receiving House Rent Allowance (HRA) can claim tax benefits for rent paid under Section 80GG of the Income Tax Act. This deduction, capped at Rs 60,000 annually, is available only under the old tax regime and requires filing Form 10BA. HRA exemption and Section 80GG are mutually exclusive.

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