Form 31 Income Tax Rules 2026 pdf download and Key points

FORM NO. 31
[See rule 65]
Declaration to be filed by the assesses for claiming deduction under section 134 of the Act for rents paid

Under the Income-tax Rules, 2026, Form No. 31 replaces the erstwhile Form 10BA. It is governed by Section 134 of the Income-tax Act, 2025 (which replaces the old Section 80GG) and Rule 65 of the Income-tax Rules, 2026 (replacing the old Rule 11B).

Here are all the key points regarding Form No. 31:

1. Purpose of the Form Form 31 is a statutory declaration filed by an assessee to claim a tax deduction for the rent paid for residential accommodation under Section 134. The maximum deduction that can be claimed through this form is ₹60,000 per annum.

2. Applicability (Who Should File) The form must be filed by a resident individual who meets all of the following conditions:

They are incurring expenditure towards the payment of rent for furnished or unfurnished residential accommodation.
They do not receive any House Rent Allowance (HRA) from an employer.
They do not own any residential property at the location where they reside or perform their employment/duties.

3. Frequency and Due Date

Due Date: Form 31 is required to be filed along with the Return of Income.
Therefore, the due date for filing this form is the exact same as the individual taxpayer’s due date for filing their annual income tax return.

4. Filing Process and Verification Filing Form 31 involves a specific digital process flow:

Enter the address details of the rented accommodation.
Enter the payment details of the rent.
Enter the landlord’s details.
Enter the verification details.
Finally, the form must be e-verified using either a Digital Signature Certificate (DSC) or Aadhaar.

5. Outcome and Importance Filing this form is highly important because the tax deduction for rental income (up to ₹60,000 per financial year) is strictly allowed based on the details successfully filed and processed in Form 31.

6. Key Updates in the 2026 Rules To simplify compliance, basic details of the taxpayer—such as Name, Permanent Account Number (PAN), and the relevant Tax Year—are now pre-filled in the form automatically, though the assessee retains the option to edit them if necessary.

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Form 31 Income Tax Rules 2026 pdf download and Key points

Form 31 Income Tax Rules 2026 pdf download

Form No.31– Frequently Asked Questions

Guidance Note on Form 31