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HRA Exemption Calculator (Section 10(13A))
Compute your eligible House Rent Allowance (HRA) tax exemption under Rule 2A of Income Tax Rules.
Salary & Rent Details (Annual)
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Section 10(13A) Exemption Outcome
Total Tax-Exempt HRA Amount
₹2,40,000
Deductible from gross salary under the Old Tax Regime
Statutory Comparison (Least of 3 Limits):
1. Actual HRA Received:₹2,40,000
2. 40% of (Basic + DA):₹2,40,000
3. Rent Paid − 10% of Salary:₹2,40,000
Taxable HRA Added to Income:₹0
Provisions of Section 10(13A) & Rule 2A
Salaried employees living in rented accommodation can claim tax exemption on House Rent Allowance (HRA) under Section 10(13A) read with Rule 2A of the Income Tax Rules, 1962.
Key Compliance Conditions:
- • The employee must actually incur rent expenditure on a residential accommodation.
- • If annual rent paid exceeds ₹1,00,000, the landlord's PAN must be reported in Form 12BB and the employer TDS return.
- • HRA exemption is exclusively available under the Old Tax Regime and is not available under the New Tax Regime (Section 115BAC).