New Delhi, June 3 -- House Rent Allowance (HRA) is standard practice for salaried workers, who receive it as part of their regular pay structure. However, non-salaried individuals-such as freelancers, business owners, and self-employed professionals-can still secure tax relief on their rental expenses by utilizing Section 80GG of the Income Tax Act. It is crucial to remember that taxpayers must choose the old tax regime to remain eligible for this specific deduction.

An individual can claim a tax deduction under Section 80GG (IT Act 1961) or under Section 134 (IT Act 2025) provided they satisfy every single one of the following criteria:

The core distinction between the HRA exemption and the Section 80GG (or Section 134) deduction boils...