Section 80GG → Section 136
Deductions in respect of rents paid
Quick Answer
Section 80GG of the Income Tax Act, 1961 (Deductions in respect of rents paid) corresponds to Section 136 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 80GG
Provision Summary
Deduction up to Rs. 5,000 per month for rent paid by self-employed persons or employees who do not receive HRA.
Sec 136
Provision Summary
Moved to Section 136. Rent payment limits and calculation formula (least of 3 conditions) remains intact.
Key Changes & Highlights
- Mandatory requirement to furnish landlord's PAN directly on the ITR form if rent exceeds Rs. 1 Lakh annually.
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Frequently Asked Questions
What does Section 80GG of the Income Tax Act 1961 deal with?
Section 80GG (Deductions in respect of rents paid) Deduction up to Rs. 5,000 per month for rent paid by self-employed persons or employees who do not receive HRA.
What is the new section number for Section 80GG under the Direct Tax Code 2025?
Section 80GG of the ITA 1961 maps to Section 136 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 80GG under the new tax code?
Section 80GG is marked as "Retained" with status "Active". Impact: Medium - Essential for gig workers and self-employed professionals living in rented houses.
What are the key changes to Section 80GG under DTC 2025?
Mandatory requirement to furnish landlord's PAN directly on the ITR form if rent exceeds Rs. 1 Lakh annually.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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