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Who shall file Form 10BA?

Form No. 10BA is an electronic declaration required to be furnished by an assessee who intends to claim deduction under Section 80GG of the Income-tax Act, 1961. This deduction is available in respect of rent paid for residential accommodation by an individual who does not receive house rent allowance (HRA) and does not own any residential property at the location of employment or residence.

What is the due date to file Form 10BA?

The Form No. 10BA has to be filed electronically through e-filing portal before or along with the return of income.