Calculate your HRA tax exemption under Section 10(13A). See all three conditions and find the minimum exempt amount based on your HRA, basic salary, and rent paid.
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Metro (Delhi) — ₹12 LPA CTC
Basic Salary: ₹40,000/month
HRA from employer: ₹20,000/month
Rent paid: ₹18,000/month
① Actual HRA = ₹20,000
② Rent − 10% Basic = 18,000 − 4,000 = ₹14,000
③ 50% Basic (metro) = ₹20,000
Exempt = Min(①②③) = ₹14,000/month (₹1.68L/year)
Non-Metro (Pune) — ₹10 LPA CTC
Basic Salary: ₹33,000/month
HRA from employer: ₹13,200/month
Rent paid: ₹15,000/month
① Actual HRA = ₹13,200
② Rent − 10% Basic = 15,000 − 3,300 = ₹11,700
③ 40% Basic (non-metro) = ₹13,200
Exempt = Min(①②③) = ₹11,700/month (₹1.4L/year)
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HRA exemption is the minimum of: (1) Actual HRA received from employer, (2) Rent paid minus 10% of Basic Salary, (3) 50% of Basic Salary (metro) or 40% (non-metro).
No. HRA exemption is only available under the old tax regime. If you opt for the new regime, HRA is fully taxable.
Mumbai, Delhi, Kolkata, and Chennai are considered metros (50% of basic). All other cities including Bangalore, Hyderabad, Pune, Ahmedabad are non-metro (40% of basic).
You need rent receipts from your landlord. If annual rent exceeds ₹1 lakh, you also need the landlord's PAN number. Rent agreement is advisable.
For annual rent below Rs 1 lakh: employers accept a self-declaration without rent receipts. For rent above Rs 1 lakh/year (Rs 8,334+/month): rent receipts AND landlord PAN are mandatory for HRA exemption. Without PAN, the employer cannot allow the exemption. You can still claim HRA directly in your ITR but be prepared for potential scrutiny from tax authorities.
Yes - if you own a house in City A but live on rent in City B for work. You can claim HRA exemption for City B rent AND home loan deductions for City A under Section 24. However, if you own a home and live in the SAME city while paying rent elsewhere, HRA exemption is typically disallowed by tax authorities.
Yes - a legitimate and widely-used tax planning strategy. Requirements: (1) Rental agreement between you and parents. (2) Monthly bank transfer for rent (not cash). (3) Rent receipts from parents. (4) Parents must declare rental income in their ITR. Since parents are likely in a lower tax bracket, the family overall tax outgo reduces significantly.
Section 80GG applies to individuals who do NOT receive HRA as part of their salary, such as self-employed persons or employees whose salary structure excludes HRA. Deduction: minimum of Rs 5,000/month (Rs 60,000/year), 25% of total income, or actual rent minus 10% of total income. Maximum saving Rs 60,000/year - far lower than HRA exemption for most renters.
A practical, numbers-first guide to saving income tax in FY 2025-26 under both old and new regimes. Covers 80C, HRA, NPS, home loan, and the best deductions for salaried individuals.
A deep dive into salary structuring for FY 2025-26 — how to split CTC across Basic, HRA, LTA, special allowance, NPS, and reimbursements to maximise take-home and minimise tax legally.
A complete guide to HRA exemption under the old tax regime — the 3-leg formula, metro vs non-metro classification, rent to parents, landlord PAN requirements, and 3 worked examples at different income levels.
Compare tax liability side-by-side under old and new income tax regimes. Find which regime saves you more money.
Calculate income tax under the old regime with deductions like 80C, 80D, HRA exemption and standard deduction.
Calculate your take-home salary from CTC. See breakup of basic pay, HRA, PF, professional tax and net in-hand salary.