CITY TYPE

🏠

Pro Tip for HRA

If your annual rent paid exceeds ₹ 1,00,000, it is mandatory to report the PAN of your landlord to claim the HRA exemption.

Exempted HRA

₹ 0

Taxable HRA

₹ 0

Exempted (Tax-Free) Taxable HRA

EXEMPTION IS THE MINIMUM OF THE FOLLOWING THREE:

1. Actual HRA Received ₹ 0
2. Rent Paid minus 10% of Basic ₹ 0
3. 50% of Basic Salary (Metro) ₹ 0
💡 HRA Rules:
  • Metro: Mumbai, Delhi, Kolkata, Chennai (50% of basic).
  • Non-Metro: Rest of India (40% of basic).