HRA Exemption Calculator
The Section 10(13A) exemption is the least of three limbs. This shows all three, so you can see which one is binding.
HRA Exemption Summary (Section 10(13A))
₹ 1,20,000
Total HRA Exempt from Income Tax
₹ 1,20,000
Added to your Gross Salary Income
Section 10(13A) 3-Limb Working (Least Limb is Binding)
Frequently asked questions
How is HRA exemption calculated under Section 10(13A)?
Under Rule 2A of the Income Tax Rules, HRA exemption is calculated as the minimum of three limbs: (1) Actual HRA received from employer, (2) Rent paid minus 10% of salary (Basic + DA), and (3) 50% of salary for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% of salary for non-metro cities (such as Bhopal, Indore, Pune).
When is the Landlord's PAN mandatory for claiming HRA?
Under CBDT Circular 08/2013, if total annual rent paid exceeds ₹1,00,000 (₹8,333 per month), it is mandatory to report the landlord's PAN to your employer. If the landlord does not have a PAN, a signed Form 60 declaration along with landlord identity proof must be obtained.
What is Section 194-IB TDS on high rent payments?
Under Section 194-IB, any individual or HUF paying rent exceeding ₹50,000 per month must deduct 5% TDS from the rent paid to the landlord and deposit it using Challan-cum-statement Form 26QC.
Can I claim HRA exemption under the New Tax Regime?
No, HRA exemption under Section 10(13A) is disallowed under the New Tax Regime (Section 115BAC). You must opt for the Old Tax Regime to claim HRA tax exemption.
Numbers look off? Let us check the real position.
A calculator works from what you type in. A Chartered Accountant works from your actual books, notices and prior filings — which is usually where the difference lives.