FORM NO. 10BA for Statement of Rent Paid. FORM NO. 10BA is filled in by an assessee, who claims deduction in respect of rents paid, under section 80GG of the Act.
The deduction to be allowed under section 80GG in respect of any expenditure incurred by an assessee towards payment of rent for any furnished or un-furnished accommodation occupied by him for the purposes of his own residence shall be allowed subject to the condition that the assessee files the declaration in Form No. 10BA.
FORM NO. 10BA
[See rule 11B]
Declaration to be filed by the assessee claiming deduction under section 80GG
I/We ______________ Name of the assessee with permanent account number) do hereby certify that during the previous year __________I/we had occupied the premise ____________ (full address of the premise) for the purpose of my/our own residence for a period of ____________ months and have paid Rs. ___________ in cash/through crossed cheque, bank draft towards payment of rent to Shri/Ms/M/s ______________ (Name and complete address of the landlord).
It is further certified that no other residential accommodation is owned by
(a) me/my spouse/my minor child/our family (in case the assessee is HUF), at _________ where I/we ordinarily reside/perform duties of office or employment or carry on business or profession, or
(b) me/us at any other place, being accommodation in my occupation, the value of which is to be determined u/s 23(2)(a)(i) or u/s 23(2)(b).