Deductions
How to Calculate HRA Exemption: Complete Guide with Examples
Step-by-step guide to calculate House Rent Allowance (HRA) exemption under Section 10(13A) with real examples.
10 January 20255 min read🇮🇳India
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HRA exemption is the minimum of: actual HRA received, 50% of salary (metro) or 40% (non-metro), and actual rent paid minus 10% of salary. Proper documentation of rent receipts and landlord PAN (if rent > ₹1 lakh/year) is essential.
Disclaimer: This article is for informational purposes only and does not constitute financial, tax, or legal advice. Tax laws change frequently — consult a qualified tax professional or official government resources for advice specific to your situation.
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