Income Tax & Salary

HRA Exemption Calculator (Section 10(13A))

Calculate your tax-exempt House Rent Allowance under Indian Income Tax rules. Compares the 3 statutory clauses to tell you exactly how much rent deduction you can legally claim on your ITR.

Salary & Rental Information

Exemption Breakdown

Tax-Exempt HRA Amount: ₹ 2,04,000 / yr Taxable HRA: ₹ 96,000 / year
Clause 1: Actual HRA Received ₹ 3,00,000
Clause 2: 50% or 40% of Salary ₹ 3,00,000
Clause 3: Rent - 10% Salary ₹ 2,04,000
Tax Saved (30% Bracket) ₹ 63,648

Old Tax Regime vs New Tax Regime for HRA

Important Tax Rule: HRA tax exemption under Section 10(13A) is only available under the Old Tax Regime. Under the default New Tax Regime (Section 115BAC), HRA exemptions and home rent deductions are completely disallowed. Furthermore, if your annual rent exceeds ₹ 1,00,000, your landlord's PAN is legally mandatory to furnish to your employer.

📊 Statutory & Mathematical Analysis Matrix

Statutory Component / Legal Deduction Item Calculated Amount (USD)
Primary Net / Statutory Payable Amount 0.00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Principal Systems Architect & Computational Algorithms Specialist

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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