80GG - eircicai

Section 80GG deduction featured image: rent deduction without HRA, 60000 per year limit, Form 10BA, new Section 134

Section 80GG Deduction (2026): ₹60,000 Rent Limit Without HRA, Form 10BA & New Section 134

20/10/2026 by Neha Iyer

Section 80GG lets individuals who pay rent but get no HRA deduct up to ₹60,000 a year. Eligibility, the ₹5,000/month formula, Form 10BA filing steps, and the new Section 134 mapping — explained simply.

HRA Exemption featured image with title text: Calculate It Right - lowest-of-three formula, rent to parents, new 8-city list

HRA Exemption: How to Calculate HRA Deduction, Rent to Parents Rules & the New 8-City List (2026)

19/10/202616/10/2026 by Rohan Mehta

HRA exemption = lowest of HRA received, rent minus 10% of salary, or 50%/40% of salary. Old regime only. Formula, worked example, rent-to-parents rules, PAN limit and the new 8-city list from FY 2026-27.