HRA छूट कैलकुलेटर
HRA छूट कैलकुलेट करें। धारा 10(13A) के अंतर्गत कर-मुक्त HRA जानें।
उपयोग कैसे करें
- Enter your annual Basic Salary as per your salary slip.
- Enter the annual HRA received (as per Form 16).
- Enter annual rent paid and select your city type. Click Calculate for tax-exempt HRA.
फॉर्मूला
HRA Exempt = Minimum of the following 3 rules:
Rule 1: Actual HRA received
Rule 2: Annual Rent Paid − 10% of Basic Salary
Rule 3: 50% of Basic Salary (Metro) or 40% of Basic Salary (Non-Metro)
उदाहरण गणना
Example: Basic ₹6L/yr, HRA ₹2L/yr, Rent ₹1.8L/yr, Metro city
| Rule | Amount |
|---|---|
| Rule 1 (Actual HRA) | ₹2,00,000 |
| Rule 2 (Rent − 10% Basic) | ₹1,80,000 − ₹60,000 = ₹1,20,000 |
| Rule 3 (50% of Basic) | ₹3,00,000 |
| HRA Exempt (Minimum) | ₹1,20,000 |
| Taxable HRA | ₹80,000 |
अक्सर पूछे जाने वाले प्रश्न
Section 10(13A) allows salaried employees who receive HRA and pay rent to claim tax exemption on part or all of their HRA, reducing their taxable income.
Yes, you can pay rent to your parents and claim HRA exemption, provided you have a genuine rent agreement and your parents declare the rent as income in their ITR.
No. HRA exemption is NOT available under the new tax regime. This is one of the main reasons some employees prefer the old tax regime if they pay high rent.
Rent receipts/rent agreement, PAN of landlord (if rent > ₹1 lakh p.a.), Form 12BB submitted to employer. Keep these documents for 6 years.
Metro cities are Delhi, Mumbai, Chennai, and Kolkata. All other cities are non-metro. In metros, HRA exemption limit is 50% of basic; in non-metros it is 40%.