Advanced HRA Exemption Calculator
Evaluate optimal corporate house rent allowances to isolate structural legal liability mitigations under Sec 10(13A).
1. Basic Details
₹
2. Rent & Allowance
₹
₹
💡 AI Quick Insight
Total HRA
₹0
Exempt HRA
₹0
Taxable HRA
₹0
■ Exempt HRA
■ Taxable HRA
| Condition (Sec 10(13A)) | Computation | Amount |
|---|---|---|
| 1. Actual HRA Received | Given by Employer | ₹0 |
| 2. Rent Paid – 10% Salary | ₹0 – ₹0 | ₹0 |
| 3. City Based Limit | 50% of Basic Salary | ₹0 |
| Exempt HRA (Least of 1, 2, 3) | Minimum allowed under Act | ₹0 |
| Taxable HRA | Total HRA – Exempt HRA | ₹0 |
HRA Exemption Rules (Sec 10(13A)):
Under Indian Income Tax laws, the lowest of the following three is exempt:
1. The actual HRA received.
2. Actual rent paid reduced by 10% of salary (Basic + DA).
3. 50% of basic salary if living in a Metro city, or 40% for Non-Metro.
* Salary = Basic Salary + DA + Commission (as % of turnover).
Sticky AdSense Banner (Full Width)