Fact-check notes
Last fact-checked: 2026-05-26
Transition rule: AY 2026-27 covers FY 2025-26 and continues under the Income-tax Act, 1961. The Income-tax Act 2025 Tax Year terminology applies for income earned from 1 April 2026 onward.
This page is written from official portal guidance and the supplied Batch 11 brief. Any future-dated form, rule or portal workflow should be verified in the active utility before filing or advising a client.
What this covers
Section 134 is the new Act reference for rent deduction where the taxpayer does not receive HRA. For AY 2026-27, use old Act references in the ITR utility.
- Deduction is generally the least of rent paid minus 10% of income, 25% of income, and Rs. 5,000 per month.
- It is different from HRA exemption and both cannot be claimed for the same rent arrangement.
- Form 10BA-style declaration and rent evidence remain important.
Who this is for
- Self-employed professional paying residential rent.
- Employee with no HRA component.
- Freelancer comparing old vs new regime.
- Taxpayer whose spouse/minor child may own property.
Documents and data to verify
- Rent agreement.
- Rent receipts.
- Landlord PAN where required.
- Form 10BA acknowledgement.
Common mistakes to avoid
- Claiming both HRA and rent deduction.
- Ignoring ownership restriction.
- No rent payment trail.
- Claiming it in new regime without checking exclusion.
How to proceed
- Confirm the applicable year, taxpayer type, state, registration status and portal form before acting.
- Reconcile the official portal data with books, bank statements, certificates, invoices and notices.
- Prepare a written computation, filing note, document checklist or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is the page a substitute for professional advice?
No. Use it to prepare. A professional should check the current portal utility, official source and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, opinion or representation.