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HRA exemption calculator (Section 10(13A))

Your HRA exemption is the least of three amounts: the HRA you received, rent paid minus 10% of basic salary, and 50% of basic in a metro (40% elsewhere). With ₹6 lakh basic, ₹2.4 lakh HRA and ₹3 lakh rent in a metro, the whole ₹2.4 lakh is exempt. HRA exemption applies only under the old tax regime.

Your numbers

Basic salary (+ DA) / yr
HRA received / yr
Rent paid / yr
City

Result

HRA exempt
Taxable HRA
Rule A: HRA received
Rule B: rent − 10% basic
Rule C: 50%/40% of basic

Frequently asked

Do I need rent receipts?

Yes for claims above ₹3,000 a month, and the landlord's PAN if rent exceeds ₹1 lakh a year.

Is HRA available in the new regime?

No. The new regime drops HRA and most exemptions in exchange for lower slab rates; compare both on the in-hand salary calculator.