Salary & Rent Inputs (Annual)
₹
Base annual salary (or Monthly Basic × 12).₹
Only include DA forming part of retirement benefits.₹
₹
Total rent paid across all 12 months.Eligible Tax-Free HRA Exemption
Tax-Exempt₹1,80,000
Taxable HRA Amount: ₹1,20,000
Tax Exemption Ruling:
Under Section 10(13A) Rule 2A, your eligible tax-free HRA exemption is the lowest of the three conditions: ₹1,80,000.
Total HRA Received
₹3,00,000
Taxable HRA Balance
₹1,20,000
Statutory 3-Condition Evaluation Matrix
| Statutory Condition | Amount | Result |
|---|---|---|
Condition 1: Actual HRA Received The exact amount of House Rent Allowance provided by your employer during the financial year. | ₹3,00,000 | - |
Condition 2: Rent Paid minus 10% of Salary Annual Rent Paid (₹2,40,000) minus 10% of (Basic + DA) (₹60,000). | ₹1,80,000 | Minimum (Exempt) |
Condition 3: 50% of Basic + DA (Metro) 50% of Basic Salary + DA for accommodation located in Delhi, Mumbai, Kolkata, or Chennai. | ₹3,00,000 | - |
Compliance Guidance: Under Indian Income Tax Rule 2A and Section 10(13A), HRA exemption is calculated as the least of (1) Actual HRA received, (2) Rent paid in excess of 10% of Basic + DA, or (3) 50% of Basic + DA for Metros (40% for non-metros). Landlord PAN is required for annual rent exceeding ₹1,00,000.