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If DA is part of salary for retirement benefits

HRA Exemption Calculation

1 Actual HRA Received
₹ 0
2 50% of Basic + DA
₹ 0
3 Rent Paid - 10% of Basic + DA
₹ 0
HRA Exemption (Minimum of above) ₹ 0
Taxable HRA ₹ 0

HRA exemption is the minimum of the above three amounts. Keep rent receipts and landlord PAN (if rent > ₹1 lakh/year) for claiming exemption.

HRA Exemption Rules

  • Metro cities: 50% of Basic + DA
  • Non-metro: 40% of Basic + DA
  • Rent > ₹1 lakh/year: Landlord PAN required
  • Not available in New Tax Regime