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HRA Exemption
Enter your monthly basic, DA, HRA and rent. The exempt part of HRA is the least of three amounts.
HRA exempt from tax (yearly)₹1,32,000₹11,000 a month. Taxable HRA: ₹60,000 a year.
- Exempt (monthly)
- ₹11,000
- Taxable HRA (yearly)
- ₹60,000
The exemption is the least of
- Actual HRA received₹1,92,000
- Rent paid minus 10% of basic + DA₹1,32,000
- 40% of basic + DA (non-metro)₹1,92,000
- Exempt HRA₹1,32,000
The highlighted line is the one that limits your exemption. HRA exemption is available only in the old regime, and the landlord's PAN is needed when rent is above 1,00,000 a year.
How it is calculated
- Actual HRA received for the year.
- Rent paid for the year minus 10% of basic plus DA.
- 50% of basic plus DA if you live in Delhi, Mumbai, Kolkata or Chennai; 40% elsewhere. Chhatrapati Sambhajinagar (Aurangabad), Pune and Nagpur are non-metro.
- The exemption is the least of the three. The rest of the HRA is taxable. The exemption is available only in the old regime.
Indicative only. Rules change every year; we confirm before filing.
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