Deduction on rent paid for furnished or unfurnished accommodation for individuals who do NOT receive HRA from their employer. Available for both salaried and self-employed individuals.
Maximum Deduction (Lowest of)
- ₹5,000 per month (₹60,000 annually)
- 25% of total income
- Actual rent paid minus 10% of total income
Conditions
- Must not receive HRA from employer
- Must not own any residential property at place of employment
- Must actually be paying rent for accommodation used
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
