Calculate HRA exemption under Section 10(13A)
Metro cities: Delhi, Mumbai, Chennai, Kolkata
HRA Exemption Calculation
Exempt HRA = Minimum of three conditions:
Calculate House Rent Allowance (HRA) tax exemption under Section 10(13A). Shows taxable vs exempt HRA with step-by-step calculation.
Salaried employees living in rented accommodation. Self-employed cannot claim HRA.
Minimum of: (1) Actual HRA, (2) 50%/40% of salary, (3) Rent paid minus 10% of salary.