Declarations and options exercised by the taxpayer Became Form 31

Form 10BA

Declaration to be filed by the assessee claiming deduction under section 80GG

What this form is

Form 10BA belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 31 of the Income-tax Rules, 2026. It is a declaration. The assessee asserts a fact on his own responsibility, and the consequence of the assertion being wrong falls on him.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.

What the description names	Where it sits now
section 80GG of the 1961 Act	section 134

Rules of the 2026 Rules that work the same section. rule 65 (Conditions for claim for deduction under section 134). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.

Under the 2026 Rules	What the department calls it
Form 31	Declaration to be filed by the assessee for claiming deduction under section 134 of the Act for rents paid

Where you meet it

You meet it at the counter — at a bank, with an employer, with a buyer — where somebody wants a fact confirmed in writing before he acts on it.

Near it

Other forms we have put in the same group — declarations and options exercised by the taxpayer.

Form 3CFA, Form 9A, Form 10BBB, Form 10EE, Form 60, Form 65

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.

Form 10BA — 1962 Rules (PDF) Fillable version Form 31 — 2026 Rules (PDF) All forms at the department

What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.