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.

TDS on Rent (Section 194-IB): When Tenants Must Deduct Tax

Fri, 05 Jun 2026 09:15:00 +0530

Tax Deducted at Source (TDS) on rent is one of the most commonly overlooked tax compliance obligations for tenants in India. If your monthly rent exceeds Rs 50,000, you are legally required to deduct a portion of the rent as tax before paying your landlord and deposit it with the government. Failure to comply exposes you to interest charges, penalties, and the risk of being treated as an “assessee in default” by the Income Tax Department.

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

TDS on Rent (Section 194-IB): When Tenants Must Deduct Tax