HRA Exemption Calculator
House Rent Allowance exemption under Section 10(13A) — least of: actual HRA, 50%/40% of (Basic+DA), or rent paid − 10% of (Basic+DA).
Inputs
Results
HRA exempt (tax-free)
₹1,80,000
HRA taxable
₹60,000
Least-of-three working:
a) Actual HRA received₹2,40,000
b) 50% of (Basic + DA)₹3,00,000
c) Rent paid − 10% of (Basic + DA)₹1,80,000
Exempt = least of above₹1,80,000
How it's calculated
Section 10(13A) of the Income Tax Act, 1961. Exemption = minimum of (a) actual HRA, (b) 50% of salary if metro / 40% if non-metro, (c) rent paid − 10% of salary. "Salary" here means Basic + Dearness Allowance forming part of retirement benefits.
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