HRA Exemption Calculator — Section 10(13A) Tax Relief
Calculate exact tax-exempt House Rent Allowance under Section 10(13A) & Rule 2A. Compare Metro vs Non-Metro limits and know your taxable HRA.
Enter Your Details
Interactive InputsStatutory salary base under Rule 2A
House Rent Allowance specified in your salary slip
Total rent paid against valid rent receipts
Include DA only if it forms part of retirement benefits per employment terms.
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Section 10(13A) Statutory 3-Limit Comparison
Under Income Tax Rule 2A, the exempt HRA is legally defined as the least of the following three statutory amounts:
| Statutory Criterion | Rule 2A Condition | Computed Amount (Annual) | Status |
|---|---|---|---|
| 1. Actual HRA | Total HRA allowance paid by employer | ₹3,00,000 | — |
| 2. Salary Percentage | 50% of (Basic + DA) for Metro cities | ₹3,00,000 | — |
| 3. Excess Rent Paid | Actual Rent Paid minus 10% of (Basic + DA) | ₹2,04,000 | Minimum |
How This Calculation Works (Mathematical Formula)
Statutory salary includes Basic Salary + DA (forming part of retirement benefits). Metro rate is 50% (Mumbai, Delhi, Kolkata, Chennai) and Non-Metro is 40%.
Frequently Asked Questions
Under Rule 2A, 'Salary' for HRA includes Basic Salary + Dearness Allowance (if it forms part of retirement benefits) + Commission as a fixed percentage of turnover.
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