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