Answer

1. F

   Facts

   If your salary has no HRA, you can claim rent under Sec 80GG in the old regime: the least of rent paid minus 10% of total income, ₹5,000 a month, and 25% of total income. Form 10BA must be filed.

2. P

   Provisions and law

   • Sec 80GG, Income-tax Act 1961 (now Sec 134)Deduction for rent paid where no HRA is received, subject to limits and a declaration.
3. A

   Analysis

   With total income of ₹8,00,000 and rent of ₹1,20,000, the limits are ₹40,000, ₹60,000 and ₹2,00,000, so ₹40,000 is deductible. You must not own a house in the city where you live or work. File Form 10BA online before the return.

4. C

   Conclusion

   1. 1Confirm no HRA in salary.
   2. 2Compute the three limits.
   3. 3File Form 10BA on the portal.
   4. 4Claim 80GG in the ITR under the old regime.
   5. 5Keep rent proofs.

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