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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
HRA Composition (Annual)
| 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 |
Delhi, Mumbai, Chennai and Kolkata qualify as metro — 50% of (Basic + DA) is the Condition (b) ceiling for HRA exemption.
HRA exemption is available only to salaried employees living in rented accommodation. It does not apply under the New Tax Regime.
Rent receipts are mandatory if annual rent exceeds ₹1 lakh. PAN of landlord must be submitted if monthly rent is above ₹8,333.