The amount of deduction that you can claim from your taxable income under Section 80GG would be the lowest of the following – INR 5000 per month 25% of the adjusted total income Rent paid – 10% of the adjusted total income For calculation of the adjusted total income, your aggregate annual income would be deducted with the following –

Section 80GG of the income tax act allows taxpayers to claim deduction on the rent paid even if they are not receiving HRA. Read the article to learn more about deductions, how to apply and form 10BA of income tax.