HRA exemption kaise calculate hoti hai?
HRA exemption in teen amounts mein se minimum milti hai — yeh Income Tax Act Section 10(13A) ke anusar hai:
- Actual HRA received from employer
- Actual rent paid minus 10% of (basic salary + DA)
- 50% of basic+DA (metro cities) / 40% (non-metro)
Metro cities
HRA ke liye metro cities: Delhi, Mumbai, Kolkata, Chennai. Bangalore, Hyderabad, Pune — ye non-metro hain HRA calculation ke liye (40% limit).
Example calculation
| Detail | Amount |
|---|---|
| Basic salary (monthly) | ₹30,000 |
| HRA received | ₹15,000 |
| Actual rent paid | ₹12,000 |
| City type | Non-metro |
| Limit 1: HRA received | ₹15,000 |
| Limit 2: Rent - 10% basic | ₹12,000 - ₹3,000 = ₹9,000 |
| Limit 3: 40% of basic | ₹12,000 |
| Exemption (minimum) | ₹9,000/month |
HRA claim ke liye kya chahiye
- Rent receipts — monthly (ToolNinja se generate kar sakte hain)
- Rent agreement — lease deed
- Landlord's PAN — agar annual rent ₹1 lakh se zyada
- Bank transfer records — cash payment se better hai proof ke liye
Ghar mein rehte hain — HRA claim ho sakta hai?
Nahi. HRA exemption sirf tab milti hai jab aap actual mein rent pay kar rahe hain aur company HRA de rahi hai. Ghar ya parents ke ghar mein rehne par HRA taxable hoga.
New tax regime mein HRA exemption milti hai?
Nahi. New tax regime mein HRA exemption available nahi hai. Agar HRA exemption claim karni hai — old regime choose karein ITR filing mein.