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Income Tax
Income Tax
HRA Exemption Calculator
Calculate your HRA exemption under Section 10(13A) — all 3 conditions, metro vs non-metro, monthly or annual inputs, with the limiting condition highlighted.
City Type
Input Frequency
₹
₹1.0K₹5.00 L
₹
₹0₹2.00 L
₹
₹0₹2.00 L
₹
₹0₹2.00 L
₹20.0K
HRA Exempt
₹0
Taxable HRA
₹20.0K
Annual HRA
100.0%
% Exempt
HRA Composition (Annual)
Exempt₹20,000
| Condition (Annual) | Amount | Status |
|---|---|---|
| (a) Actual HRA Received | ₹20,000.00 | Minimum ✓ |
| (b) 50% of (Basic + DA) | ₹25,000.00 | — |
| (c) Rent Paid − 10% of (Basic + DA) | ₹20,000.00 | — |
| HRA Exempt (Annual) | ₹20,000.00 | Min of (a)(b)(c) |
Full Annual Breakdown
| Basic Salary (Annual) | ₹6,00,000.00 |
| Dearness Allowance (Annual) | ₹0.00 |
| Basic + DA | ₹50,000.00 |
| 10% of (Basic + DA) | ₹5,000.00 |
| Rent Paid (Annual) | ₹3,00,000.00 |
| Rent Paid − 10% of Basic+DA | ₹20,000.00 |
| HRA Received (Annual) | ₹20,000.00 |
| HRA Exempt — Section 10(13A) | ₹20,000.00 |
| Taxable HRA | ₹0.00 |
| Limiting Condition | (a) Actual HRA — this is the limiting condition |
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Metro Cities
Delhi, Mumbai, Chennai and Kolkata qualify as metro — 50% of (Basic + DA) is the Condition (b) ceiling for HRA exemption.
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Section 10(13A)
HRA exemption is available only to salaried employees living in rented accommodation. It does not apply under the New Tax Regime.
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Rent Receipts
Rent receipts are mandatory if annual rent exceeds ₹1 lakh. PAN of landlord must be submitted if monthly rent is above ₹8,333.