India HRA Tax Exemption Calculator (Section 10(13A))
Determine statutory tax-exempt and taxable House Rent Allowance under Rule 2A of the Income Tax Rules.
Direct Statutory Calculation Result
Calculation Parameters (Income Tax Act, Central Acts & State Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
|---|
Frequently Asked Statutory Questions
What is the three-part formula for HRA exemption under Section 10(13A)?
Under Rule 2A, the exempt HRA is the LEAST of: 1) Actual HRA received from employer; 2) Rent paid minus 10% of (Basic Salary + DA); 3) 50% of (Basic + DA) for metro cities, or 40% for non-metro cities.
Can you claim HRA exemption under the New Tax Regime (Section 115BAC)?
No. HRA exemption is exclusively available under the Old Tax Regime. The New Tax Regime disallows all Chapter VI-A and Section 10 allowances, offering a flat standard deduction instead.
Is a landlord PAN card mandatory to claim HRA?
Yes. If your annual rent paid exceeds ₹1,00,000 (approx. ₹8,333/month), it is mandatory under CBDT circulars to report the landlord Permanent Account Number (PAN) on Form 12BB.
Can you pay rent to parents and claim HRA exemption?
Yes, provided your parents own the property, you make verifiable bank transfers, generate formal rent receipts, and your parents declare this rental income in their annual income tax returns.
Can you claim both HRA exemption and home loan tax benefits simultaneously?
Yes, if you own a home in one city (or distant suburb) but reside in a rented house closer to your workplace, you can claim HRA for rent paid AND Section 24(b) interest deduction for your owned home.
Engr. Muhammad Shahzad
Verified Fiscal & Statutory AlgorithmistLead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Indian CBDT & EPFO Statutory Systems Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.