Deduction for rent paid - Section 331 (no HRA)

Deduction for rent paid by taxpayer who does not receive HRA from employer. Minimum of: ₹5,000/month, 25% of total income, or rent paid minus 10% of total income. Not available if owned a house anywhere in India.

Key provisions

• Deduction for rent paid by taxpayer who does not receive HRA from employer. Minimum of: ₹5,000/month, 25% of total income, or rent paid minus 10% of total income. Not available if owned a house anywhere in India.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/331

{
  "act_2025_ref": "331",
  "old_reference": "Section 80GG, Income Tax Act 1961",
  "title": "Deduction for rent paid - Section 331 (no HRA)",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}