If you are a salaried employee, you get the benefit of House Rent Allowance (HRA). However, if you are a self-employed individual and do not receive an HRA, you can claim a deduction of the rent you pay under Section 80GG. The lowest value among the following three is what you can avail of under HRA.
a) Rs 5,000 per month or
b) 25 per cent of the total income or
c) Actual rent paid (-) 10 per cent of annual income.
To claim the benefit of Section 80GG, the assessee is required to file Form 10BA. The form is to be filed online.