• Jan
  • 05
  • 2015

House Rent Allowance (HRA) Taxability & calculation

Posted In Income Tax | , , | 309 Comments » Print Friendly and PDF

CA Sandeep Kanoi

Calculate your House Rent Allowance (HRA) exemption know HRA exemption Calculation Formula and download HRA Calculator in excel format for easy calculation of exempt  HRA Allowance out of Total HRA received by Salaried Assessee.

Employees generally receive a house rent allowance (HRA) from their employers. This is a part of the salary package, in accordance with the terms and conditions of employment. HRA is given to meet the cost of a rented house taken by the employee for his stay.The Income Tax Act allows for deduction in respect of the HRA paid to employees. The exemption on HRA is covered under Section 10(13A) of the Income Tax Act and Rule 2A of the Income Tax Rules. It is to be noted that the entire HRA is not deductible. HRA is an allowance and is subject to income tax.

An employee can claim exemption on his HRA under the Income Tax Act if he stays in a rented house and is in receipt of HRA from his employer. In order to claim the deduction, an employee must actually pay rent for the house which he occupies.

The rented premises must not be owned by him. In case one stays in an own house, nothing is deductible and the entire amount of HRA received is subject to tax. As long as the rented house is not owned by the assessee, the exemption of HRA will be available up to the the minimum of the following three options:

  1. Actual house rent allowance received from your employer
  2. Actual house rent paid by you minus 10% of your basic salary
  3. 50% of your basic salary if you live in a metro or 40% of your basic salary if you live in a non-metro

This minimum of above is  allowed as income tax exemption on house rent allowance.

Salary here means basic salary which  includes dearness allowance if the terms of employment provide for it, and commission based on a fixed percentage of turnover achieved by the employee. The deduction will be available only for the period during which the rented house is occupied by the employee and not for any period after that.

Meaning of Salary for calculation the exemption of HRA

  • Salary means (Basic + D.A + Commission based on fixed percentage on turnover).
  • Salary is to be taken on due basis in respect of the period during which the period accommodation is occupied by the employee in the previous year.

Examples for calculation of exemption/deduction of HRA

X has received following amount during the previous year.

  1. Basic Salary – Rs. (5000*12) – Rs. 60,000/-
  2. Dearness Allowance (D.A) – Rs. (1000*12) – Rs. 12000/-
  3. House Rent Allowance (H.R.A.) – Rs. (2000*12) – Rs. 24000/-
  4. Actual Rent Paid – Rs.(2000*12) – Rs. 24000/-

Calculation

The minimum of the following amount shall be exempt

  • Actual HRA received (2000*12) – Rs. 24000/-
  • Rent Paid in excess of 10% of salary ( 24000-7200) – Rs. 16800
  • 40% of Salary – Rs. 28800/-

Therefore, Rs. 16800 shall be exempt and the balance Rs. 7200 shall be included in gross salary.

Frequently Asked Questions:-

How is HRA accounted for in the case of a salaried individual and a self-employed professional?

HRA (house rent allowance) is accounted for in the case of salaried people under Section 10 (13A) of Income Tax Act, 1961, in accordance with rule 2A of Income Tax Rules. On the other hand, self-employed professionals cannot be considered for HRA exemption under this act, as they do not earn a salary. However, they can claim benefits on the house rent expenses incurred under section 80GG, which resembles section to 10(13A) but is subject to certain conditions.

What are the dependent factors in calculating HRA for the salaried individual?

When you are calculating HRA for tax exemption, you take into consideration four aspects which includes salary, HRA received, the actual rent paid and where you reside, i.e., if it is a metro or non-metro. If these aspects remain constant through the year, then tax exemption is calculated as a whole annually, if this is subject to change, as in a rent hike, pay hike or shift in residence etc., then it is calculated on a monthly basis. It is usually rare for all the values to remain constant in a financial year.

The place of residence is significant in HRA calculation as for a metro the tax exemption for HRA is 50% of the basic salary while for non-metros it is 40% of the basic salary. This holds true especially when you work at a metro and reside at a non-metro. In this case, your city of residence only will be considered for calculating your HRA.

Can I pay rent to my parents or spouse to avail HRA benefits?

You can pay rent to your parents, however, they need to pay tax on the same or account the same in calculating their taxable income.

On the other hand, you cannot pay rent to your spouse. In view of the relationship when you take up residence together, you are expected to do so and hence such a transaction does not bear merit under tax laws. Sham transactions can only spell trouble under scrutiny, so steer clear of these.

Do I need to submit any proof for my HRA claim?

You need to submit proof of rent paid through rent receipts, for which only two need to be submitted, one for the beginning of the year and one towards the end of the financial year. It should have a one rupee revenue stamp affixed with the signature of the person who has received the rent, along with other details such as the rented residence address, rent paid, name of the person who rents it etc.

Can I simultaneously avail tax benefits on my home loan and HRA?

The tax benefits for home loan and HRA are two separate entities and have no direct bearing on each other. As long as you are paying rent for an accommodation, you can claim tax benefits on the HRA component of your salary, while also availing tax benefits on your home loan. This could be the case if your own home is rented out or you work from another city etc.

Link to Download House Rent Allowance (HRA) Calculator

(Republished with amendments )


309 Responses to “House Rent Allowance (HRA) Taxability & calculation”

  1. Murtuza says:

    Hi,

    My family resides in Bangalore and I am paying rent over there. I have recently got a new job and have moved to Mumbai where I am staying with my parents but my wife and kids continue to stay in the rented apartment in Bangalore.

    Can I claim HRA exemption for that rented apartment in Bangalore or not??

  2. R K Agarwal says:

    Sir,
    I am paying rent for hired accomodation in non-metro city. Also I am getting possession of a purchased home in the same town but not intending to reside in the same being in remote locality.

    Can I claim HRA exemption alongwith interest & principle exemption under section 80C and section 24.

    Pl reply either on above e-mail ID.

    Thanks and Regards

  3. Shyamal Mandal says:

    I am working as a state government employee and my basic pay is Rs. 20740.I am residing in government rental housing. I am not getting my house rent@15% =3111 per month. Can I calculate my income tax excluding this HRA?

  4. Karan says:

    Sir

    I am getting 60880/pm salary (Salary break up Basic-36528/-, HRA-18264/-, Conveyance-3044/-, Medical-3044/-) & actual Rent Paid of Rs.8000/pm
    How many amount will exempted in Income tax

  5. V Balakumar says:

    The HRA Slab defined by the Govt is absolutely looting money from middle man like me.

    The calucation as per Govt HRA Slab as under:

    Basic Salary 300000
    HRA 150000
    40% HRA on Basic Salary 120000
    Actual HRA Paid 96000
    Exemption available 66000 Being Non Metro
    Taxable HRA 84000

    Correction required on the above Slab as under:

    Correction required in Slab
    HRA 150000
    Exemption available 96000 Minimum of HRA, 40% on Basic Pay & Actual HRA Paid
    Taxable HRA 54000

    If I go for calculation of HRA benefit available, I understand that I am getting benefit only for Rs. 12000/- as HRA Exemption as per below calculation

    Actual HRA Paid Rs.96000/-
    Taxable HRA is Rs.84000/- instead of Rs.54000/-
    Benefit what I am getting from HRA is only for Rs.12000/- on furnishing House Rent Receipts, instead of Rs.42000/-

    According to above correction, the rufund of TAXABLE HRA should be as under:

    More Taxable HRA 30000 Excess Tax to be refundable

    If Govt is not able to provide this, then the benefit of 80C to be enhanced from 150000/- to 250000/- considering increasing expenses especially on Vegitables, MILK, Tution Fees as every year Schools and Colleges are increasing Tution Fees but taxable limit is only Rs.24000/- per two children if I have to pay Tution Fees more than Rs.24000/- for an example Rs.36000/- per two children.

  6. V Balakumar says:

    The HRA Slab defined by the Govt is very horrible for middle man like me.

    The calucation as per Govt HRA Slab as under:

    Basic Salary 300000
    HRA 150000
    40% HRA on Basic Salary 120000
    Actual HRA Paid 96000
    Exemption available 66000 Being Non Metro
    Taxable HRA 84000

    Correction required on the above Slab as under:

    Correction required in Slab
    HRA 150000
    Exemption available 96000 Minimum of HRA, 40% on Basic Pay & Actual HRA Paid
    Taxable HRA 54000

    If I go for calculation of HRA benefit available, I understand that I am getting benefit only for Rs. 12000/- as HRA Exemption as per below calculation

    Actual HRA Paid Rs.96000/-
    Taxable HRA is Rs.84000/- instead of Rs.54000/-
    Benefit what I am getting from HRA is only for Rs.12000/- on furnishing House Rent Receipts, instead of Rs.42000/-

    According to above correction, the rufund of TAXABLE HRA should be as under:

    More Taxable HRA 30000 Excess Tax to be refundable

    If Govt is not able to provide this, then the benefit of 80C to be enhanced from 150000/- to 250000/- considering increasing expenses especially on Vegitables, MILK, Tution Fees as every year Schools and Colleges are increasing Tution Fees but taxable limit is only Rs.24000/- per two children if I have to pay Tution Fees more than Rs.24000/- for an example Rs.36000/- per two children.

  7. s sudarshana says:

    Mr. Saurabh: Self employed and those who are not in receipt of any HRA can claim HRA exemption to an extent of Rs.2000 pm. A flat rate.

  8. Saurabh says:

    Hi,

    I am a self employed personnel, staying with my dad in a property which is not under his name but its part from the family settlement. Now can I pay rent to my dad, if yes then this income will be considered as his income?
    OR There is any limit which I can pay and He may not have to take that amount as income? Please advise.

    Thanks

  9. s sudarshana says:

    contact for tax matters sudacgwb@yahoo.com (free by a volunteer)

  10. Aksh says:

    Contact for Tax Calculations & Tax Saving
    ashukla_nikhil@yahoo.com
    09888530833

  11. GS says:

    If HRA is received for part of a financial year and rent is also paid for the same period. (nine months for example). How would the 10% of salary be calculated?

    How would the return be filed to claim a refund in this case?

  12. Amit says:

    Can Husband paying rent in two separate location for wife and him self .

    Can he claim separately

  13. Koteswara Rao says:

    Employee worked first 10 days in one company and hra received proportionately and 15 days another company(Company changed ) and hra recs proportionately. My question is can he claim hra in both the companies proportionately for that month.

  14. Rovin (RV) says:

    Months Basic Pay AGP DA TA HRA DA-TA GROSS ATD* NET Salary
    April 15600 6000 21600 3200 6480 3200 56080 2000 54080
    May 10568 4064 14632 2168 4390 2167 37989 2000 35989
    Ju+July 35729 13742 49471 4129 14841 4129 122041 4000 118041
    Aug 15600 6000 25363 3283 6480 3282 60008 2000 58008
    Sep 15600 6000 23112 3200 6480 3424 57816 2000 55816
    Oct 15600 6000 23112 3200 6480 3224 57616 2000 55616
    Nov 8840 3400 16121 2037 3672 2165 36235 2000 34235
    Dec 0 0 0 0 0 0 0 0 0
    Jan 12580 4839 18638 5341 5226 0 46624 0 46624
    Feb 15600 6000 23112 3200 6480 3124 57516 0 57516
    March 15600 6000 23112 3200 6480 3124 57516 0 57516
    G.Total 161317 62045 238273 32958 67009 27839 589441 16000 573441
    ATD*= Advance Tax Deducted by employer
    HR Paying 8000 pm (8000*12)=96000
    PPF Saving =100000
    Calculate net tax payable in this year

  15. ABHAY AMBASTA says:

    IF 10% OF SALARY(BP+DA) IS GREATER THAN ACTUAL RENT PAID. IN THIS CONDITION HOW CAN I GET HRA EXEMPTION UNDER I.T.ACT ?

  16. Mahesh Bansal says:

    My employer is seeking original rent receipts for considering exemption under section 10(13A) for the purpose of deduction of tax at my salary. I have produced copies of rent receipts but he is not satisfied and has told me that exemption can not be considered else I produce original rent receipts. However, in my view, if I furnish original rent receipts to the employer and my case comes under scrutiny in future, how shall I be able to furnish the originals to the department. Please guide me.

  17. Abhi says:

    I have a query in regards to the HRA claim for different cities. My company’s base location is Bangalore and I am working on a project which is based out of Korea. The project is such that we travel for 3 weeks in Korea and spend 1 week in India, during that course of period I generally go to Delhi either on vacation or at times I work from Delhi (from home) as well. The company doesn’t have any office in Delhi.

    Can I claim HRA from Delhi considering the income would be shown under my landlord’s name as other income since I am not claiming it for Bangalore?

  18. S Sudarshana says:

    Mr.PPA: Yes.

  19. anjali says:

    i hate the subject

  20. P P says:

    Hi,

    As per my company policy for HRA exemption that, i need to submit rent agreement for exempting the tax and my rent is less than 1 lacs per annum.
    So if it not mentioned in form 16 during filing TDS, Can I file HRA in Tax return.

    thanks,
    P P

  21. s sudarshana says:

    Dear Suchanthi,Both are possible. When you are getting HRA and not paying any rent means you are staying in self-occupied property and HRA is taxable. Rebate u/s 24B is the negative income arising out of interest payment net of rent received if let out, and whole of it if no rental income.

  22. Rudraksha Suchanti says:

    Sir,

    My question is can I avail both HRA and Interest if both houses are in the same locality (in the same apartment).

    Do I need to show the house on which I am paying EMI as let out to avail the deduction of interest?.

  23. S Sudarshana says:

    MrAnup: If the rent paid in excess of 10% of salary is negative, whole of HRA received is taxable. The meaning of the rule is 10% of the salary one is supposed to pay as rent. In case you are not paying even 10% of salary as rent whole of HRA is taxable.

  24. Anup says:

    Sir,
    H.R.exception limit illustration as given in your post as under
    X has received following amount during the previous year.
    Basic Salary – Rs. (5000*12) – Rs. 60,000/-
    Dearness Allowance (D.A) – Rs. (1000*12) – Rs. 12000/-
    House Rent Allowance (H.R.A.) – Rs. (2000*12) – Rs. 24000/-
    Actual Rent Paid – Rs.(2000*12) – Rs. 24000/-
    Calculation
    The minimum of the following amount shall be exempt
    Actual HRA received (2000*12) – Rs. 24000/-
    Rent Paid in excess of 10% of salary ( 24000-7200) – Rs. 16800
    40% of Salary – Rs. 28800/-
    Therefore, Rs. 16800 shall be exempt and the balance Rs. 7200 shall be included in gross salary.
    Here some basic data of Mr. Y received from employer. please calculate H.R. exemption limit of Mr.Y.
    Basic salary:- Rs.20,180 x 12 month= Rs.2,42,160.
    D.A.:-Rs. 11,503 x 12 month = Rs.1,38,036.
    C.A.:- Rs.325 x 12 month = Rs.3,900.
    The minimum of the following amount shall be exempt in case of Mr.Y.
    Actual H.R. received by Mr.Y : Rs.2,000 x 12 month = Rs.24,000.
    Rent Paid in excess of 10% of salary(Basic + D.A. + C.A.)=
    [Rs. 24,000 –Rs.38,410] = (-) Rs.14,410.
    40% of Salary – Rs.1,53,638.
    Since figure of Rent Paid in excess of 10% of salary(Basic + D.A. + C.A.) is negative , what amount to be H.R. excepted of Mr.Y.

  25. S Sudarshana says:

    Mr.RBRai, You are eligible for double HRA or accommodation in lieu of HRA.? Civil servants are eligible for extra facility and same may be true for you. Whenever you occupy govt accommodation no HRA is paid.

  26. R B Rai says:

    Sir,
    I am an officer in Assam Rifles under Ministry for Home Affairs. Pay and perks is at par with the other Central Police Organisations. This organisation has been fighting NE insurgency since from its inception. NE Region of the country is our home and hearth. We seldom get posted to other part of the country. I am presently posted in Dimapur, Nagaland since from last one year and a half. My wife stays at home because of there is no one to look after my house if she joins me. I have not been occupying my authorised government accommodation e.i. Type IV quarter in my present station instead I have been staying in a Single Officer Accommodation on a sharing basis with another fellow officer. Do I qualify to claim HRA? If, yes, then under which particular rule it is covered. Waiting for your enlightening. Regards!

  27. Gaurav says:

    I have a query :-
    Sir I’m in state govt. teaching department. I’m posted in a interior hilly village. So my family(Housewife+children) lives in the city on rent for education of children. I have a room in village too. So can I get the HRA exemption for the rent paid by me in the city. Please also guide about the categories of cities other than 50% and 40% of salary for the exemption.

  28. s sudarshana says:

    Mr.Bhuwan: If you are paying rent more than 10% of the salary, you can compute the exemption amount Else no exemption.

  29. bhuwan says:

    MY ANNUAL SALARY RS410000 INCLUDING DA.HRA RECEIVED ANNUAL RS 22080.ANY AMOUNT OF HRA EXEMPT?

  30. bhuwan says:

    my annual salary=[17000+da18000=35000*12=410000,Annual hra received 1840*12=22080 any hra exept?

  31. anees says:

    Can pensioners avail hra exemption?

  32. s sudarshana says:

    Mr.Ravikumar, Use the thumb rule. Whatever is used for granting HRA, use that component to compute exemption/rebate. When the HRA is granted based on percent of Basic, basic pay is the salary.

  33. RAVI KUMAR says:

    i am comes under the New Pension Scheme(NPS) for the calculation HRA exemptions what will be the salary includes? either take basic+DA+Grade pay or only basic? please clarify this

  34. ashish jain says:

    Thank you for your reply

  35. S Sudarshana says:

    Mr.Ashish Jay: As are an employee of Thane no need to change the filing of IT to Gwalior. Your income is from Thane. 2). If you are getting HRA and have the authority to work from home away from Thane, and if your employer is satisfied with the expenses towards rent at Gwalior he can allow exemption as per Section 10(13). If you are not getting HRA you cannot claim any exemption on rent.

  36. Ashish Jai says:

    I also wanted to know that before shifted to Gwalior i am paying income tax under Thane juridiction. as my office in Thane and now i am leaving in Gwalior which is my area of juridiction to pay tax.. and so My AO(Accessing Officer) is from which city (ward). Thane or Gwalior ?

  37. Ashish Jai says:

    Sir,
    Till last year i am staying in rented flat in thane and company also in thane. They gave me HRA.
    But since 1st April 2014, I am staying in Gwalior with parents and give rent to parents and my office still in Thane. I am work from home. Do i entitled to received HRA from employer? As i am not in the same city where office is … Is there any such rule that rented house and office must be in same city?

  38. S Sudarshana says:

    Mr.Rajesh Sheel: For claiming the rebate you must be staying in the rented house. Also you are already in rent free accommodation. You cannot claim rebate strictly. Assuming you dont have rent free accommodation and paying rent and staying in the house your claim will be rent minus 10%, i.e. rent received which works out to Rs.2500 – 1791.

  39. Rajesh Sheel says:

    Sir, I am working in PSU and my Basic Pay w.e.f. 1/4/2014 till 31/03/2015 is Rs.17910/-. I am residing in non-family accommodation (rent free) of my company and company is recovering Rs.100/- as quarter recovery for this accommodation. Being residing in non-family accommodation (rent free) I am getting House Rent @10% = Rs. 1791/-Per Month from the company. But, regarding my child education my family is residing at Shimla on rent and I am paying Rs.2500/- Per Month to the Owner of House under proper agreement and rent payment receipts. I shall be highly thankful if your goodself will advise me that as I am residing in non-family accommodation (rent free) of the company and paying rent more than the HRA amount (HRA received Rs.1791/-Per Month & House Rent paid Rs. 2500/-Per Month), therefore can I save tax on the amount paid for rented accommodation if so how much of amount shall I save in tax. Regards

  40. S Sudarshana says:

    Mr.Puneeth: It is enough. HRA is not received and hence no income. Between taxable income of 2.5 lalk to 2.70 lakh no income tax is payable.

  41. puneet says:

    Dear Sir,

    I am a contractual staff working in a govt. research organization in Delhi. My current salary is 2300+30% HRA, Office has alloted me a quarter so for that reason I am not eligible to recive HRA with my salary.

    Wanted to know that whether income tax will be calculated on total amount of 23000+30%HRA*12 or only at total amount of 23000*12. also I have LIC & Health policy for which i have paid amount of 18000/-. Please suggest me is this enough saving to save my tax or I should have to have some more savings in order to save tax.

  42. s sudarshana says:

    Mr.Prasad: Not the whole amount as you are getting HRA.

  43. U S Prasad says:

    Sir, I am working in central government as Clerk. My Office has allotted me a BSNL Quarter after making agreement between my central government office and BSNL Office. I am getting HRA Rs.2500/- per month but I am paying Rs.3400/- per month to BSNL as per agreement. I have already calculate the exempted HRA in my case which comes to Rs.8500/-. My question is as follows:
    Do I entitle to get deduction of whole amount i.e. Rs.3400/- under HRA, as this is a BSNL quarter (comes under government)?

    Mob.7588180641

  44. U S Prasad says:

    Sir, I am working in central government as Clerk. My Office has allotted me a BSNL Quarter after making agreement between my central government office and BSNL Office. I am getting HRA Rs.2500/- per month but I am paying Rs.3400/- per month to BSNL as per agreement. I have already calculate the exempted HRA in my case which comes to Rs.8500/-. My question is as follows:
    Do I entitle to get deduction of whole amount i.e. Rs.3400/- under HRA, as this is a BSNL quarter (comes under government)?

  45. s sudarshana says:

    MrLeo: NO.

  46. leo says:

    I am staying in metro and paying rent, as well as I am paying rent for my dependent parents in other town…
    Can I claim rent exemption in HRA rule for both rental premises.

  47. S Sudarshana says:

    Yes. You should certify the accommmodation is shared and claim restricted to 50% each, viz., Rs.1000/=

  48. jayanthi says:

    sir,

    We both are employed and we are paying a monthly rent of Rs.2000/- . can we both claim 50% for hra exemption

  49. s sudarshana says:

    Mrs.Tammy: For non salary people one can claim income tax rebate of not more than Rs.2000/- pm. Collect the rent receipt for Rs.800/= and get full tax exemption.!

  50. Tammy says:

    Hi,My husband handles all maintenance for a property owner of 36 rentals The owner gives us free rent of a rental property he owns but at the end of the year owner always adds the 800.00 per month rent to my husbands earned income my husband is a contractor and this makes him go into a higher tax bracket when you take 800×12 = 9,600 rent that we actually didnt make? Should my husband be able to exclude this as earned income? Thanks for advice and direction for answers.

  51. S Sudarshana says:

    Mr.SamH: One have to have the rent receipt to claim exempt as per calculation. In your case, house on lease, you have to collect the fair market value from the municipal/local body of your place who will decide based on the location, house taken on lease.

  52. samH says:

    Hi, my HRA is rs.6,600 per month. I have taking house for lease amount of rs.5 laksh with 11months agreement. can i claim for HRA? is this agreement document enough for my claim or need other document? can i claim full HRA or how much i can claim?

    Thanks for your assistance.

    Thanks
    sam

  53. S Sudarshana says:

    Mr.Rais, Where is your place of work, in govt or private, gross salary is incl: DA or excl?

  54. M.Rais says:

    Sir,
    I have The following details in respect of my salary. Please guide me how to calculate HRA?
    TOTAL SALARY 378000
    DA 78000
    HRA REC. 22000(P.A.)
    RENT PAID 24000(P.A.)

  55. s sudarshana says:

    Mr.Raj: Your inputs are inadequate. The amount you pay to the company for the accommodation is called rent and not HRA. HRA is the amount one receives from the employer towards accommodation. Coming to your specifics; if you are getting HRA when you are not taking the company accommodation, (calculate the HRA received (financial year), rent paid (to the empoyer for quarter or for the place your family is staying and compute the deduction as per standard rule). If you are not getting any HRA , you cannot claim any relief towards payment of rent (to whomever it may be.

  56. s sudarshana says:

    Mr.S.Agarwal:Strictly speaking if you dont get HRA but free accommodation at the place of work that cannot be considered as a perquisite. Accommodation guest house or otherwise can be construed as rent free accommodation. If you are getting HRA and rent free accommodation, you have to pay tax for HRA without any deduction.

  57. Raj says:

    Sir,I have been deputed from one location to other location so im shifted my family to my native place(in brother house),earlier i was staying in company quaters and hra deducted by company from my salary and now im surrendered the company quarters and presentely company giving me free accomadation, in this case can i show rent paid of my native place.

  58. Shubham Agarwal says:

    In case an employee is occupying the guest house of the employer as accommodation.
    What will be the Tax Treatment for the same. whether it will be considered under HRA or as a perquisite.
    And to the above answer what will be the Tax Liability for the Employee?

  59. Sanjib says:

    Thank you Sudarshana. This info would help.

  60. s sudarshana says:

    Sanjib: You have to indicate the PAN of the owner if the rent is above 1,00,000/= per year; i.e. above Rs.8000/= per month. If the receipt is above 1 lakh per year, pl take a xerox copy of the PAN from the owner.
    If the owner is not giving xerox copy or original PAN, the rent is much above Rs.8000/= and the employer is un-yielding no need to worry. You can give these details while filing your IT return and get the refund.

  61. Sanjib says:

    My employer is asking PAN CARD of the owner copy for giving the HRA tax benefit. Is it no that if Owner gives a rent receipt and mention his PAN number + address will do?

  62. S Sudarshana says:

    Aswani kumar: Not to be included. Those allowances that forms part of the salary for the calculation of retirement benefit is to be included. You should n ot include the DA also unless it is DP (Dearness Pay, treated as Basic salary).

  63. ashwani kumar says:

    sir,
    i m an govt employee and getting fixed medical allowance rs 500 per month. I want to ask whether this need to be included in gross salary for calculating HRA exemption
    thanking u
    ashwani

  64. S Sudarshana says:

    You can claim exemption where you are staying and paying the rent out of your income.

  65. saum says:

    I am paying rent for two seperate houses
    1. I am staying
    2. Where my parents are staying.

    How do I claim HRA exemption for the above two cases ?

  66. S Sudarshana says:

    All okey except definition of Salary; Salary should not be taken as Basic plus DA. DA is a variable depending upon the inflation and can go down or up. Strictly speaking it is BASIC any pay that is considered for payment of retirement benefit etc. In the example Rs.19,000 will be exempt from income tax.

  67. Santanu says:

    Useful information.

  68. KOMAL says:

    AS PER THE CLARIFICATION I WANT TO KNOW IF ANY COMPANY DON’T GIVE THE DA & GIVE SOME SPECIAL ALLOWANCE, LTA .

    SO IN THIS CASE HRA CALCULATION IN BASIC SALARY OR THE TOTAL SALARY (INCLUDING – BASIC SALARY =SPECIAL ALLOWANCE +LTA)

    PLS CONFIRM

  69. RAVI KUMAR says:

    Individual not get HRA but individual staying with family with rented house so how get exemption from income tax and how much amount eligible for house rent

  70. Lalit says:

    Hi,
    I have changed job in month of May. Left previous company on 9th and joined new on 19th.
    My previous employer and my new employer both have paid me pro-rata HRA for # of days I have been with company. But for Month of MAY both firms are not considering HRA exemption in Tax Calculation.
    Can I claim eligible HRA deduction u/s 10(13A) for month of MAY when I file returns next year?

    Thanks in Advance

  71. vijay says:

    Hello Sir ,

    I am staying in Mumbai but my family is in vishakapatnam, should I claim both rents or either of one . Could you please clarify .

  72. NASEEMA says:

    what is the percentage of BASIC HRA DA OTHER ALLOWANCES is to be divide on gross salary.

  73. Sharmila Mistry says:

    I am an employee, I own a home, yet i stay in a rented property in the same city as the home I own. I have not rented my owned property. In such a case is the HRA deduction legitimate and allowable under tax laws?

  74. Adesh says:

    Sir,

    I did not claim HRA rent in previous financial year 2013-14 FY, for some personal reasons and got entire tax paid over. Can I claim the same in pre dispensation for this year.

    I am staying in the same rented house as of now too.

    Please advise.

  75. Chandra Shekhar says:

    As per my Salary Structure Basic = Rs. 12000 p.m.; HRA = 6000 p.m.; Conveyance = 800 p.m.; Supplementary Allowance = Rs. 16200 p.m.

    My question is to have the Tax exemption as per IT HRA rules, shall i have to present the Rental agreement along with my Rent receipts. Acually I am staying in a rented house without having the Rent Agreement. And the company is asking me for the Rent Agreemtn along wiht Rent receipts.

    Please guide me

    Regards

    CHANDRA SHEKHAR

  76. Ashwani says:

    i am a salaried employee in a pvt ltd company and getting HRA of RS. 126591 annually, and my company has not deduct the HRA claim due to delay submitted Rent receipts at my end.i want to claim deduction of HRA as i am paying rent for 7000pm as rent & also told me which part is included for salary under HRA(BONUS 46251+BASIC 99465+CONVEYANCE 9600+EDUCATION ALLOWANCE 2400 +INCENTIVE 120). HOW can I claim this deduction under HRA because deduction u/s 10 has not available in ITR 1 when I filled return by online.

  77. Mudasir says:

    Hi,

    I am working in an INGO based in Delhi, my salary includes HRA and till Feb 2014, I was living in Delhi in a rented flat. Since March I have been transferred to Kathmandu Nepal, where I also live in a rented flat. I have a queries regarding my Tax liability;

    Can I submit my House rent receipts which i paid in Nepal. If not how much I have to pay tax. Is there any exemption slab, my HRA is 18000 per month.

    My Salary and other benefits are still paid by Delhi office.

    Thanks in Advance

    Best Regards
    Mudasir

  78. Prakash Shanbhag says:

    My son is employed & staying in same flat owned by me. He gives me rent .In order to claim tax exemption kindly guide me on following.

    1. Whether rent is to be given by cheque only or by cash also allowed.
    2. Whether rent has to be given every month or can be given in arrears for say 3/4 months or in advance for say 3/4 months.

    3 Whether it is necessary to enter into a leave- licence Agreement or paying guest agreement.

    4. Any other care to be taken to ensure tax exemption.

    5 The PAN Number is required for total Annual Rent of above 1 Lac. If Rent of 20000 pm is paid for only 4 months in a year then total rent would be 80000 in Fin.Year. PAN is must in this or not.

    Kindly guide me

    Thanks & Regards
    Prakash Shanbhag
    9769593432

  79. priyanka says:

    tell me all pay heads of payroll clearly

  80. Dharm veer says:

    Sir mujhe HRA calculate karna nahi aata?

  81. manish says:

    my basic salary 225185 i leave in ahmedabad h rent paid 60000 who deducted HRA Amount on itr my company are not sow to HRA company sow only basic salary

  82. manish says:

    my basic salary 225185 i leave in ahmedabad h rent paid 60000 who deducted HRA Amount on itr

  83. pramod says:

    i am retired from armed forces and re employed person. how can I reinvest my retirement benefits through me or my spouse to get maximum tax benefit. Can I form a HUF.

  84. SANTHOSH says:

    My friend is a Govt Eployee. er Salry is as follows:+

    A. BASIC PAY 214320.00
    B. DA 112877.00
    C. HRA 3000.00

    RESIDING IN HUSPENTS PPARENTS HOUSE IN THRISSUR, JOB IS WITHIN 10KM

    CAN SHE CLAIM ANY HRA

  85. Jose says:

    Hi,

    I left my company in sept 2013 and joined new company.
    My previous company did not provide HRA benefit in my form 16. Current company has shown HRA for half period.

    Can i claim HRA for full Year. what should i do?

    Regards

  86. Mohd Nadeem says:

    Hi,
    My Salary Slip include only 4 items
    1. Basic pay + Grade Pay
    2. Non Practice Allowance
    3. DA
    4. CCA

    In this case can i claim benefit under section 10 like
    exemption for rent paid
    LTA
    Medical Allowance
    Conveyance etc

    Thanks

  87. SANJAY AGARWAL says:

    I have left previous employer in the month of Aug’13. Previous employer shown HRA on salary slip but considered as taxable income,

    Second Employer doesn’t provided any deduction from slary lik transport allowance, children education allowance and HRA allowance.

    Can I get deduct these from total income while doing tax calculation.

  88. vikas says:

    Hi,
    I have not provided rent receipts to my employer previous employer as I have left that organization in JUN ’13. However, I provided rent slip to existing employer for this quarter as well. Now my previous employer has made HRA as taxable in form 16. Now, can I simply claim HRA exemption through self assessment while filing income tax return or there is any other process.

  89. Karthik C says:

    Hi,
    I have not provided the rent receipts to my employer as I had been abroad during the time of submission and I want to claim HRA exemption when I file the return.
    How do I now submit the HRA evidence/proof?
    Do I enclose it with the ITR-V that I mail to CPC? However, I remember reading somewhere to not enclose the ITR-V with anything else..

  90. Chinta says:

    This has reference to the new rule for availing HRA exemption. Since I was unable to submit the PAN Card details of my landlord in time my employer has not given the exempton for HRA in my tax calculations for the current financial year. The entire benefit availed by me in the previous months has been reversed and huge deductions made from my salary for February and March.

    Pls advise the course of action for me to recover the tax deducted from me on account of HRA.

  91. c.k.verma says:

    Sir both of us (husband & wife) r govt employee he plz btaye ki dono ko HRA milega ya nahi plz full details de yadi nahi to condition bataye

  92. zahir says:

    Hello Sir ,

    I am staying in Bangalore but my family is in Chennai, should I claim both rents or either of one . Could you please clarify .

  93. Raguraman says:

    This has reference to the new rule for availing HRA exemption. Since I was unable to submit the PAN Card details of my landlord in time my employer has not given the exempton for HRA in my tax calculations for the current financial year. The entire benefit availed by me in the previous months has been reversed and huge deductions made from my salary for February and March.
    Pls advise the course of action for me to recover the tax deducted from me on account of HRA.
    – Ragu

  94. Prince says:

    This has reference to the new rule for availing HRA exemption. Since I was unable to submit the PAN Card details of my landlord in time my employer has not given the exempton for HRA in my tax calculations for the current financial year. The entire benefit availed by me in the previous months has been reversed and huge deductions made from my salary for February and March.

    Pls advise the course of action for me to recover the tax deducted from me on account of HRA.

    Prince

  95. Rohit says:

    I feel there is something wrong in info… Because you can avail benefit of HRA on basic salary only not on the term Salary…

  96. Priya Sharma says:

    Loot of Well knowledge for me….

    Thank You.. Mr. Tax Guru

  97. Gita says:

    Me ,my son & my daughter in law are co owners for buying a house. I am the 1st owner as I have to reinvest the money I got thru sale of other property. Home loan is now raised for balance money by my son & di/l for buying the house . They are asking me to bear a portion of EMI as rental to them.Am I eligible for claiming HRA exemption in this case?

  98. SIKANDAR AZAM says:

    Sir i am recruited as agriculture officer through PCS in Livestock Department D.I. Khan. From April i am transferred to peshawar on temperorary basis but still house rent is deducted from my salary. Is this legal or nor not. as i had been alloted Banglow at D.I. Khan without any requested and orders have been imposed on me from July 2013 uptill now. As i am drawing my salary from D.I. Khan and working in peshawar. kindly guide me on given email address
    Azam_180@yahoo.com

  99. Uma maheswar says:

    Yes, After calculating HRA exemption by considering 3 said conditions of in the Section 10 (13A) and the result of the application of section 10(13A) comes to “ZERO” ie., which ever is lower of 3 conditions of HRA . Then HRA amount exempt u/s 10 (13A) will be “ZERO”

  100. Mahesh says:

    If difference between rent paid and 10% of basic is Zero, then is a person not eligible for any exemption in HRA?

    Lets say one’s basic is Rs 50000 and rent of Rs 5000 is paid, then rent paid -10% of basic is zero.What exemption is available in such a case.

    Kindly clarify.

    Thanks in anticipation.

  101. SUDHIR KAPUR says:

    My annual taxable income is nearly Rs. 12 lakhs. I pay a rent of Rs. 26000/- per month for an accommodation in NCR region and receive a rent of Rs. 18000/- per month for a house owned by me in NCR(jointly with my wife) for which I also have taken a House loan and pay monthly EMIs with annual outgo of Rs. 1,60,000/- as principal and Rs. 2,00,000/- as interest. I receive an HRA of Rs. 12000/- from my employer. Can you provide a calculation sheet for calculating my tax liability. How much house maintenance charges out of the rent received are deductible from the rent received to be shown as income. Which income tax form is to be filed for this?

  102. Hens says:

    If the employee gets hra, at the same time he gets free accommodation from company,so the employee pays hra for the rent of her wife living in other city,will he able to get deduction of hra?????

  103. Anshum says:

    Hi,
    I am paying rent at 2 places. I am staying for 4 nights in Pune and 3 nights in Mumbai.
    Since Mumbai rent is higher, can i claim that?
    Note: I am working in Pune.

    Thanks.

  104. MANN says:

    I AM A YOUNG MAN OF 28 YEARS OLD I AM POSTED AT KUPWARA DISTRICT (VILLAGE) AND ATTACHED TO SRINAGAR CITY WHAT WILL BE THE RENT IS IT 10% OR 20%

  105. RitzP says:

    I think rules have changed now. You need to submit landlord`s pan card if you want to take exemption on more than 1 lac. This has affected lot of people where landlord is not ready to give the pan card. What to do in these type of cases?

    Regards
    Ritz

  106. Ajit says:

    Is it Mandatory to submit “Rental agreement” in addition to “Rent Receipt” to claim HRA for salaried emp? If i pay HRA more than 8000/- per month.

  107. Deva says:

    i am working as contractor. i will get hourly base money.. every month tax will be deducted at source. while filling the returns. Can i use ITR-1. Also how to show my support document for tax saving.. eg, house rent, lic, home loan. i can fill numbers in section provided in ITR-1. but my question is how to send my support document hard copy, while i sent my ITR-V, Do we need to add hard copy of tax saving docs?

  108. mukul says:

    Am I eligible to claim HRA Exemption when I stay in company guest house & my family stays in rented house in another city . rental if by me!
    Pl. Advice.
    Regards
    mukul

  109. Alok Singh says:

    This has reference to the new rule for availing HRA exemption. Since I was unable to submit the PAN Card details of my landlord in time my employer has not given the exempton for HRA in my tax calculations for the current financial year. The entire benefit availed by me in the previous months has been reversed and huge deductions made from my salary for February and March.

    Pls advise the course of action for me to recover the tax deducted from me on account of HRA.

    Alok

  110. Akshay says:

    Hello,

    is Hyderabad covered under Metro status?

  111. MORESHWER says:

    I am staying in metro and paying rent, as well as I am paying rent for my dependent parents in other town…
    Can I claim rent exemption in HRA rule for both rental premises.

  112. R.V.DESHMUKH says:

    I AM A SALARIED PERSON. I AM LIVING MY OWN HOUSE CAN I EXEMPT FROM HRA . CAN I CLAIM MUNCIPAL TAXES OR ONE TIME MAINTENANCE COST OR OTHER MAINTNANCE COST PAID TO BUILDER? HOW THE CALCULATIONS ARE DONE IN MY CASE

  113. KISHAN CHAND says:

    In the latest classification of cities for Central Govt Employees or PSUs, Faridabad is declared as Class-Y City but * marked. In the footnote for *, it is mentioned that for the purpose of extending HRA on dependency basis.
    My question is that if my place of posting is Faridabad, what class of city will be given to Faridabad for the purpose of HRA ?

    Secondly if my place of posting is outside Faridabad and I retain my family at Faridabad then what class of city will be given to Faridabad for the purpose of HRA ?

  114. G JANARTHANAM says:

    Dear Sir,

    I need a clarification i was working in Chennai till Jan 14 moved to Kolkata on 23 rd Jan 2014 giving rent in chennai and also paying in Kolkata since i made contract in Chennai as well as in Kolkata how to get the HRA Rebate

    One more doubt since i have taken furnished accomodation rent is collected in Kolkata on two accounts one for rent and other for amenities provided could you spell out how much possible to claim.

  115. reena says:

    Sir,

    I have my own new house in my home town which is not rented . I have my housing loan running. I am working 600 kms away from my home town . I am paying a rent of 2640 in tamilnadu housing board . Can I claim hra exemption.

  116. sheena mathew says:

    what is the amount limit upto which any reciept submission is not necessary for HRA deduction from salary in tax calculation

  117. RAMU GULLAPUDI says:

    SIR THIS IS VERY GOOD ARTICLE

  118. SHALINI says:

    I AM LIVING MY OWN HOUSE CAN I EXEMPT FROM HRA BECAUSE ANY ONE WHO IS OWNING HIS HOUSE MAINTAIND HIS HOUSE SO MAINTINANCE ALLOWANCE SHOULD BE APPLIED IN HRA

  119. Dushyant Dangi says:

    can any one pls suggest
    i pay rent of Rs 8100 per month in New delhi, and have given rent receipt & rent agreement to my employer, my rent is less than Rs.100000 per annum, as per new circular of CBDT (HRA exemption of over Rs 8,333 a month will need the landlord`s PAN card details), but my employer is still asking for the PAN card details of the Land lord to which my land lord is not willing to provide the same. (i am from jaipur, Rajasthan, with all ID and PAN card address proof from Jaipur). pls suggest what should I do? or i have to bear this additional tax burden on my salary. if unable to submit the PAN card details to my employer. pls reply

  120. SANKAR PRASAD NAYAK says:

    1. What is the maximum limit of exemption in income tax on interest and principal
    of House Loan ?
    2. I am living in a house which is in the name of my wife. Can I eligible to get house rent exemption under income tax for the assessment year 2014-2015 ?

  121. Haresh Mulani says:

    I have reported all deductions to my employer. But he ask me to claim HRA exemption by myself as he dont know how to calculate it. Now how can I claim them in my Income Tax Return. What documents i need to submit and to whom?

  122. Haresh Mulani says:

    I have reported all deductions to my employer. But he ask me to claim HRA exemption by myself as he dont know how to calculate it. Now how can I claim them in my Income Tax Return. What documents i need to submit and to whom? If deductions of HRA are not mentioned kn Form 16 then how to claim???

  123. v.gupta says:

    dear sir,
    is bonus also calculated in salary for HRA EXEMPTION

  124. Arindam Maji says:

    Is there any ceiling of exemption on HRA u/s 10(13A), such as Rs.24000/- per annum?

  125. Deepak Kumar says:

    I want to know about tax benefits in case of plot loan .is plot loan and home loan are same benefits

  126. SK says:

    If tenant pays Maintenance charge of flat, can that be claimed alongwith Rent for HRA?

  127. mukesh says:

    I have stayed joined the central government organisation and stayed 2 months in its guest house for which i have paid the requisite rent. After that I have been provided the government quarter by the office. Now my question is that am I eligible to get the HRA for the period of two months which I have stayed in the guest house. If Yes then please refer me the required O.M. or Circular/ Order etc. of any central government office.

  128. Ankur Jain says:

    Sir,

    For FY 2013-14, I have stayed in rented accommodation for only 8 months at a monthly rent of Rs 12000. For the purpose of maximum HRA exemption limit, will the computation be done on a monthly basis or annual basis?

    Example- For my case, the monthly HRA comes out to be Rs 8800 but I payed rent of Rs 12000 for 8 months. So shall I claim exemption of 8800 * 8 = 70,400 or shall I claim 12000 * 8 = 96000 ?

  129. avik bhattacharya says:

    Sir

    in continuation of my earlier mail I have not disposed off the old flat I intend to keep the flat for let out purposes.

  130. avik bhattacharya says:

    Sir
    My self and my wife are central government employees we have a two bed room apartment which was purchased in 2002. Now in 2013 we have purchased a 3 bed room apartment (50% share each) and I have taken a loan of rs. 30 lacs. The loan was sanctioned on September, 2012 we were paying pre-emi for the amount of Rs. 2223250.00 which was released on September, 2012. In October, 2013 the final/remaining amount of Rs. 776750.00 was released. I will be shifting to the new house in the month of February – March, 2014. During the financial year 2013-14 the bank has given statement of interest paid and principal paid as under:
    Interest Part – 292137.00 and Principal Part – 25446.00
    Now I have the following queries
    1. can we take the full benefit of principal and interest of both husband and wife at 50% share for income tax purposes. as interest also includes pre-emi interest also as the final loan amount was released in the month of Oct., 2013.
    2. what about other income tax rules which I have to follow.
    Reply to the above mail is needed urgently.

  131. Nirav says:

    Hi,

    I have a question below:
    Suppose if I have changed a company and joined an another one during the financial year 2013/14, I am eligible for an HRA exemption of only latest company or from both the ones. I have not submitted any rent receipt/aggrement to my previous employer while leaving.

    Thanks,
    Nirav

  132. mustehasan says:

    sir ,i m central govt employee transferred from delhi to assam getting double HRA . what is the rule GETTING REBATE ON BOTH HRA?

  133. O P RAO says:

    Sir,

    I am working in corporate world and get the basic salary Rs.156600.00 + 60% preks total CTC is coming Rs.250560.00.

    I crave to know will i pay income tax or it is exempted.

  134. jitu says:

    CALCULATION OF INCOME TAX FROM FOLLOWING EXAMPLE-
    BASIC-15000
    GRADE PAY- 5000
    DA- 80% OF BASIC+GRADE PAY
    HRA – 10% OF BASIC+ GRADE PAY
    RENT PAID Rs 6500 PM.
    CITY – VILLAGE AREA
    GPF – 4000 PM
    TA – 400 PM
    ARREARS OF SALARY IN GPF – 25000
    PROFF. TAX – 2500 ANNUAL
    HOME LOAN PRINCIPAL- 40,000 ANNUAL
    HOUSING LOAN INTEREST – 10000 ANNUAL
    INSURANCE – 10,000 ANNUAL
    PLEASE GIVE EXACT DETAIL CALCULATION FOR TAX COMPUTATION

  135. K.S.TIWARY says:

    There is a difference between salary and basic salary and in calculation for tax benefit for HRA only basic salary is considered but in example this is not the case, a confusion is created please check it and hope to get my doubt clear. Thank you.

  136. rahul singh panwar says:

    sir i am a central government employee but i am not getting hra due to i am not married and me and my family leaving in rent house. but m paying 5000 per month….

    so i want to know what should i do

    and if i can fill itr thn where i will show this amount

    and what document i should produce

    plz inform me sir

    thanks Regards

    Rahul singh Panwar

  137. milind says:

    A) Details as per your article –
    Can I pay rent to my parents or spouse to avail HRA benefits?
    You can pay rent to your parents, however, they need to account for the same under ‘Income from other sources’ and will be entitled to pay tax for the same.

    B) Sir, their above income should be declared under “Income from House Property” ??

    Please clarify

  138. Narsingha says:

    Dear Viral,

    If rent paid is more than Rs. 1lac then the pan number is compulsory.

  139. Suresh Prasad says:

    One of the best and very informative post on TaxGuru. Simple and knowledgeable.

  140. gantayat says:

    I am working in an organisation, which is deducting 10% as HRA and provided residence quarter inside campus. Organisation gives 10% HRA and takes 10% HRA from the salary. Whether I am eligible for exemption of HRA?

  141. Angrez Singh says:

    Sir, i am working in punjab state transmission carporation ltd and my wife working in health department in same city and living in our own house. Please tell me can we claim House Rent both husband and wife.

  142. salim morani says:

    please tell me priscribed limit of house rent allowances

  143. Ashok joshi says:

    sir, please help me l am doing a orivate job my basic salari is 49000 oer month and 1000 permonth conveyons 10000 hra per month 780 pf deductiin that means total salary is 60780 per month. I submitte rent receipe of 10000 per month. How much will be the rebate on hra please suggest

  144. DMP says:

    Though I hold a property in Kolkata .I pay rent to stay near my daughter’s school in Kolkata. I had taken home loan against my property, had taken complete tax benefit for the same last year itself. Can I claim HRA
    and House loan for Tax exemtion in my name?

  145. Ritika Sethi says:

    plz answer , if a person’s father is died and he took loan for constructing his house of 20 lac fro a bank (Hdfc) before death and then after his one son is handling father’s shop one is eng and also having two younger sisters even then bank is taking bank has made 34000 EMI for every month upto nine years where 20000 is the interest only how can a person lead its life can please tell us any rule for which the EMI can be lower down for the same time period .I will be very thankful .
    Please ANSWER Please ANSWER Please ANSWER Please ANSWER Please ANSWER

  146. ALI says:

    pls tell me if I live in a rented house with my parents, in which my retired father is the tenant in te lease deed, BUT i PAT THE RENT EILL I GET THE DEDUCTION?

  147. Swapna says:

    Though I own a property in Kolkata, I pay rent to my parents in Kolkata and stay with them. My property is vacant. I had taken home loan which I closed last financial year and had taken complete tax benefit for the same last year itself. This year I have no home loan. Can I claim HRA for the rent I pay to my parents despite the fact that I have a vacant flat in my name?

  148. laxman kulagod says:

    sir I am government employee and staying in government quarters and the whole amount of HRA is deducting from my salary. shall i get HRA exemption under section 10 [13 A].

  149. laxman kulagod says:

    sir I am staying in govt quarter and the whole amount of HRA is deducted from salary shall i get hra exemption

  150. drgajendrasingh says:

    i am govt employee my basicsalary+ da 482498rs govt paid hra rs 1575 per month for deduction hra from total income how much house rent receipt submitted

  151. som bose says:

    My office in kolkata, I have a rented house, their my all family & parents are settled i get HRA exsumpsion benefit. but My work location is villai, their company provide me “RENT Free” accommodation & every month they Rs – 20000 in my account for additional house rent purpose. This additional HRA is taxable?
    Pls clarify me.

  152. rajinder says:

    dear sir,

    my salary is 26400.00 per month and basic annual salary is 158400.00, so what amount i can show as a house rent- actual rent i m paying is 7000.00

  153. Rajesh says:

    I am Working in Chennai and staying in my flat in Chennai. Myself & my wife are joint owners of this flat. Can I claim HRA exemption in this case?

  154. kennedy says:

    can you Please inform me whether Surrender LEAVE HRA is EXEMPTED from INCOMETAX or not

  155. kennedy says:

    Dear Sir, Please inform Surrender LEAVE HRA is EXEMPTED from INCOMETAX or not

  156. BALACHANDAR says:

    Dear Sir, Please inform Surrender LEAVE HRA is EXEMPTED from INCOMETAX or not

  157. G R says:

    Is the maintainance cost included in the HRA ?
    I have rent receipts of actual rent and Maintenance receipts from society directly where i have rented the house.
    Is Maintenance cost accountable against HRA?

    thanks in advance.

  158. Deepak Agrawal says:

    My employer is pressing me to provide PAN details of landlord. To inform you, I am paying rent of Rs.8,500 per month & my landlord is not willing to provide his PAN details. As confirmed by him, PAN details are required only if rent is more than Rs.15,000 per month. Kindly advise what is the remedy available to me in this case.

  159. Ramamoorthy.A says:

    Sir,
    I am working as Consultant on temporary basis @ a remuneration of Rs.25000/-as consolidated from 2007 onwards, initially for 1 year and subsequently enhanced the period for next 1 year. i am working on full time basis as per order and no other work is undertaking.
    My question is can i avail Rs.2000/- as HRA under income tax rule and if so what are the formalities to be followed.

  160. MUTHUSAMY.N says:

    Dear Sir, Please inform mewhether Surrender LEAVE HRA is EXEMPTED from INCOMETAX or not MUTHUSAMY.N

  161. yogesh kumar says:

    gconnect par salary=pay+gp for nps(old pension scheme)
    salary=pay+gp+da for nps(new pension Scheme) employee for Income tax

  162. yogesh kumar says:

    rent rebate k liye pay+gp+da only for NPS employee
    for old pension ke emp ke liye pay+gp only
    please tell me

  163. Suresh says:

    for what purpose 10% on BA+DA is being deducted from actual rent paid even though I pay it.

  164. jagvir dixit says:

    my salary particulars are as :

    Basic pay: 37400

    Grade pay: 9000

    DA: 33408

    House rent paid: Rs.13000 per month

    Actual HRA received:9280 per month

    please advise what will be my HRA exemption?

    Jagvirdixit@yahoo.com

  165. RAJ says:

    sir,i paid home loan interest Rs.113000 which is not at the place of service. I paid Rs. 72000 (6000*12) as rent at the place of service . I recived Rs. 144000 (12000*12)HRA,from salary. My salary is Rs. 113000 p.m. including DA, HRA, etc. Can i get exemption from IT both i.e. home loan interest & actual rent paid. If yes Pl. calculate & suggest me by which section of IT this exemption is. Thank You.

  166. Vinayakumar Sj says:

    I am a state govt employee.The Govt.give me a Quarteres. and I have to pay License fees as per rule.whether license fee is deductable from salary like HRA in case of rented house or not? Please clarify.
    what is impact on my tax calculation.

  167. Manoj says:

    Hello Sir / Ma’am

    Can i claim interest on home loan & HRA benefit within same city, if house is not self occupied. for which home loan have taken.

    Also please suggest that current company can consider for issuance of Form 16 & TDS deduction.

    Regards
    Manoj

  168. Manoj says:

    Hello Sir / Ma’am

    Can i claim interest on home loan & HRA benefit within same city, if house is not self occupied. for which home loan have taken.

    Regards
    Manoj

  169. neelam raina says:

    Sir I m central govt emp. my basic pay is
    1. Basic Rs 678640/-
    2. DA =Rs 441584/-
    3. HRA received=Rs 135728/-
    4. Actual house rent paid= Rs 180000/-
    Is there any amount which can be exempted from from income tax. please calculate my ddo not giving any exemption.

  170. Ved P. Dhull says:

    I am a state govt officer.The Govt.give me a rent free unfurnished accommodation. and I have to pay License fees as per rule.whether license fee is deduct able from salary like HRA in case of rented house or not? Please clarify.
    what is impact on my tax calculation.

  171. Abhijit says:

    I am staying in company accommodation. Company is calculating perks for housing accommodation and company is not paying any HRA to me.
    I want to know whether HRA amount can be deducted from housing perks calculation. Pl mail me at parira_ak@rediffmail.com

  172. Z R Shaikh says:

    I m employee of Postal Dept. My pay details are as below
    Basic 12340
    DA 8885
    HRA 1234
    Actual rent paid per month Rs 3500/-

    Can i get exemption from income tax?
    If yes, under which section? and approx. amount of exemption?
    which document require to submit at our A/C office

  173. dr amit says:

    Dear Sir,
    I am paying home loan. At the same time I am getting rent from my own house. I am getting HRA from my hospital and staying in a rented house given by hospital. My query is whether the ammount of rent I am getting is taxable?

  174. Brijesh says:

    hi,
    I am working in Bangalore while my dependent parents are living in other city. I am paying rent for both the house as i am the only earning person. Is there any way by which i can count the both HRA in my HRA calculation for taxation purpose?

    Thanks in advance.

  175. megh says:

    I am a state govt officer.The Govt.give me a rent free unfurnished accommodation. and I have to pay License fees as per rule.
    what is impact on my tax calculation.

  176. Muru says:

    Can we claim both HRA and interest on the letout property for the same city.. currently i am staying in the rented house

    and the flat owned by me also been rented.. and both exist in the same city.? and how to calculate the Municipal Valuation

    and Standard/Fair Rent in North bangalore area?

  177. Nips says:

    The above said article is relevant for Central Govt Employees also?
    Is there any separate HRA rule for Central Govt Employees?

  178. MANOJ KUMAR says:

    if an employee is showing that he is paying Rent to his wife then what is the position of employer while deducting TDS, should the employer is liable to give him credit of HRA exemption or not.
    is there any rule in income tax act for the same?

  179. Ajay Singh Chandela says:

    Is there any condition as to how much amount is to be paid as rent. Receipts are compulsory to submitt or there are some exemption of certain amount.

  180. Kaushal Rathore says:

    hi,
    seek help from the experts on HRA calculation exemption on following issue:
    1) April to september
    basic- 7500
    DA- NIL
    Commm.- Nil
    rent paid- 7000
    HRA received- 10000

    2) October to March (Salary increment given retrospectively w.e.f. 1st April of relevant previous year and arrears of basic and HRA received in October)
    basic- 12000
    DA- NIL
    Commm.- Nil
    rent paid- 7000
    HRA received- 12500

    let me know exemption details with detailed calculation on HRA

    thanx for your support

  181. Raj kumar says:

    Dear sir
    could U pls explain the HRA rules for the employee working in the textile (spinning) mills
    percentage of HRA for above employee,minimum and maximum percentage

  182. Yogesh says:

    i am a salaried employee in a pvt ltd company and getting HRA of approx 1lacs annually, and i want to claim deduction of HRA as i am paying rent for my stay in hyderabad, as m paying 7000pm as rent but my landlord is not willing to give me rent bills in this case what can i do for caliming deduction?

  183. kishor says:

    SIR, I AM CL-1,STATE GOVT SERVENT, IN MAHARASHTRA,. GOVT HAS ALLOTTED ME A DESIGNATED QUARTER IN CAMP, WHICH IS RENT FREE BUT DESIGNATED ONLY FOR MY POST.2)IN THAT QUARTER A LADY MEDICAL OFFICER IS RESIDING WITH HER HUSBAND,WHO IS POSTED NEAR BY TO OTHER INSTITUTE. OF SAME POST OF MINE.NOW I AM RESIDING IN RENTED HOUSE AND ALSO AVAILING HOME LOAN BENIFIT–3) KINDLY ADVICE ME CAN I CLAIM H R A AND IF IT IS PERMISSIBLE KINDLY TELL ME THE IT-RULE NO.

  184. Anish Bhusari says:

    R/s
    Sir i am a state govt. Employee and my wife is central govt. employee she takes a house rent allowance but i does not received house rent allowance. we both are living in own house. can i also received house rent allowance please suggest me. if i am also eligible for house rent allowance then which govt. order number & date.

    regards
    Anish Bhusari
    9827331747

  185. rakesh gupta says:

    I am a pensioner and aam staying in a rented house.Please advise if HRA exemption is available to me.

  186. minakshi giri says:

    Mr X is an employee in a PSU. He is posted at Kolkata and residing alone in Company Guest House on payment of G.H.RENT and drawing HRA. His family is residing at Chennai in a seperate rented accommodation.Please confirm if the rent receipt of Chennai can be produced by Mr X for his tax exemption on HRA.

  187. AVINASH SINGH says:

    dear sir

    i m govt employee and drawing technical allowance with my salary. Is the technical allowance is exempted from tax, if yes pls suggest section.
    regards
    avinash singh
    8143187223

  188. AVINASH SINGH says:

    dear sir
     i have taken home loan for self occupied at my home station and claiming under 24(b) , i am working in visakhapatnam, can i take exemption under section 10 also for my HRA.
    pls advice me 

    avinash singh
    8143187223

  189. Narendra Singh says:

    Dear sir I have a query.
    I am in scondary education and my wife is in basic education department. In what conditions I and my wife both can claim for exemption in HRA.
    Please reply to my e-mail.

  190. narendra singh says:

    Dear sir I have a query, I am in secondary education and my wife is in basic education department. In what conditions I and my wife both can claim for exemption in HRA.

  191. Ramesh says:

    Regarding HRA, I am having home of small of 180sq ft in my name and I have taken a another room for rent becz of small space, Can I claim HRA for room rent paid… I am regular tax payer of Rs50000/- per every year

  192. John says:

    Hi i stay in gurgaon NCR, does it come under Metro

  193. senthil kumar says:

    If HRA claim amount is more than Rs15000/-,    PAN card of House owner is required to attach????/

  194. Sonal says:

    As of April 2012 is it compulsory to give the PAN number of the Landlords for the Tenant to claim HRA?

  195. balbeer kumar says:

    I understand this example of HRA  calculation on salary, so  thanks for this

  196. Vinay Jain says:

    Hi,

    I actually pay rent for my self in bangalore and for my father in Indore(MP). I was going through some post on internet, where it says that if you pay rent for your father, then you can declare that also as part of HRA.

    Suppose if i pay rent 15000 p.m. whre i stay in bangalore.
    And i also pay rent 7000 p.m. to my father where he stay in Indore (MP).
    Can my sum 15000+7000=22000  be declared as HRA in my TDS.?

    Thanks,
    Vinay

  197. Narayan A. says:

    What would be the situation when 10% of basic Salary is more than the actual HRA received.

  198. Suresh Tharwan says:

    in salary income if the employer is giving HR to Employee & emplyee having a hosing loan then we get deduction of both HRA & Hosing loan or not

  199. Kritika Sharma says:

    Hi There,

      Just need some help please. I had submitted the rent receipts to my company which got rejected since they were higher than 15k per month and I did not have my land lords PAN. Is there now a way to directly claim HRA benefit from the income tax. I think an additional amount of 20k got deducted from my salary. Please help!

    Thanks,
    Kritika

  200. Alok kumar says:

    Will i get the HRA rebate if my house is owned by my spouce and he/she is not living with me.

  201. jag mohan parnami says:

    if some one gets 701460/ annually  and 32298 as HRA and then the receipt of house rent of how many rupees should be submitted. plz mail me me asap thanks

  202. Khushnuma says:

    Whether mumbai suburbs, thane district and raigad district are part of Mumbai metro for cliaming 50 % HRA exemptions ???

  203. Ankita says:

    Whether mumbai suburbs are part of Mumbai metro for cliaming 50 % HRA exemptions ???

  204. Simon Alexander says:

    If husband and wife have earning separately (equally) and have rented an accommodation. Can they split HRA exemption and show half – half ?

  205. gajendra says:

    i want a format for hra deduction under section 10 13a

  206. mahendra says:

    how much the persentage of hra exemption if i live in noia or ghazabad

  207. shakeet says:

    ek employe apni patni k sath rahata h.lekin her sal hra pr tex seving k liye apni patni k nam ghar ki rent reciept lagata h.kya aisa rule h?kya uski patni ko house tex bharna chahiy kis niyam se .yadi vo rent tax nahi bharti h to koi aur kis trh kahan usk

  208. Nagesh Chopra says:

    I work in Chandigarh and living in a rented house in Chandigarh. I have bought a flat in Mohali (actually Greater Mohali, outers of Mohali around Kharar). The distance of my flat from office is approx. 15 Kms. The construction for my flat has completed and I have got possession in January 2012. But I am still living in my rented accomodation in Chandigarh and planned to occupy my flat after 2-3 months. I have the following questions:

    1. Since Chandigarh, Mohali and Panchkula is considered a TriCity area – is mine the case valid for owning house in another city from the city where I am employed? That is can I claim tax exemption on principal repayment at the same time as I claim tax exemption on HRA?
    2. My own flat is lying vacant for self occupation after 2-3 months and I do NOT own any other house/property. That is I own only one house property. So is my case considered as “deemed let out”?  I read that only if an individual owns more than 1 houses, then additional houses are considered deemed let out even if not actually rented.
    So the question is what is my liability for income from house property – 0 or the notional rent value as in deemed let out case?

    3. The interest paid for home loan in current financial year is 165000 and 20% of pre construction interest paid is 11000. Can I claim tax exemption on complete 176000 (with no upper cap of 150000) because it is not a self occupied property? and if the rental income = 0 (because the house is lying vacant) can I claim exception on the complete interest figure 176000 (-0 rented income)?

    4. I had booked/purchased the flat in March 2009 but got in transferred in my name now in March 2012 (after possession was offered by the builder). Can I claim under section 80C for the stamp duty and registration fees paid for transfer of house in my name? Why I in doubt here is that the provision says that one can claim this exemption under 80C in the year of purchase of house. I purchased/booked the house in March 2009 but paid for stamp duty and registration fees in March 2012 after the possession was offered in Dec 2011. 

  209. Anup says:

    For computation of HRA, Vashi (Navi Mumbai) shall be considered as a Metro city or a Non-metro city? I think just like New Delhi, even it shall be considered as a Metro City. Request professionals to comment.

  210. admin says:

    DA will also be added

  211. Venkat says:

    The Calculation of rent 10% minus basic is wrongly calculated .

    Verify.

  212. Tilak Raj Thakur says:

    Sir I m central govt emp. my basic pay is
    1. Basic Rs 406940/-  
    2. DA =Rs 207032/-
    3. HRA received=Rs 40694/-
    4. Actual house rent paid= Rs 60000/-
    Is there any amount which can be exempted from from income tax. please calculate my ddo not giving any exemption.

  213. Saral kumar Das says:

    I am a employee of govt. of Assam. I have received HRA Rs.17728/- yearly and I live in own my house. Shall I Income Tax rebate house rent same amount ?

  214. plz tell me that iam residing in govt acommodation can i deducted my house loan from my income .

  215. Ashish Saxena says:

    I STAY IN COMPANY ACCOMMODATION AND COMPANY DEDUCT HOUSE RENT RECOVER FROM MY SALARY. CAN I CLAIM UNDER SECTION 80 GG

  216. Ashish Saxena says:

    I STAY IN COMPANY ACCOMMODATION AND COMPANY DEDUCT HOUSE RENT RECOVER FROM MY SALARY. CAN I CLAIM UNDER SECTION 80 GG

  217. Venkat says:

    This is nice site that is so helpful to every body. Hera is a doubt from my side. A govt. employee is claiming HRA and H/loan simultaneously saying that, he is residing in rental house and his own house was occupied by his parents. Own house is located in the vicinity of 15 kms.
    Can he claim both in this instance. Kindly clarify thro mail.

  218. Ram Sajeevan says:

    Is PAN details of landlord compulsory for claiming HRA ?

  219. Ram Sajeevan says:

    Is PAN details of landlady compulsory for claiming HRA ?

  220. saravan says:

    I am a central government employee and residing in my wife’s house who is also acentral government employee in the same station. I have accomodated my dependent parents in a rented house in the same station. Is the rent paid by me, for my dependent parents, is eligible for claiming exemption?

  221. VIR PAL SINGH says:

    Sir, I get monthly HRA due to own house in delhi and I have not income from own house and I also paid annualy MCD property tax. Please intimate ,Can I get any relief from MCD Property tax in income tax calculation from salay. Thanks

  222. VIR PAL SINGH says:

    Sir, I get monthly HRA due to own house in delhi and I paid annualy MCD property tax. Please intimate ,Can I get any relief in income tax calculation from salay. Thanks

  223. DEEPAK RAO says:

    MY. TOTAL HRA IS 27600 &
    MY BASIC PAY IS 160960 &
    G.P IS 55200
    & DA IS 105277….
    WHAT IS MY HRA exemption? PLZ ANS I M CONFUSED,,,PLZ HELP

  224. Sandeep Kumar Saxena says:

    Sir,

    My wife is teacher in DTE Of Edu. Reg. HRA exemption, my wife was submit rent agreement with rent receipt of 11 months between her name and my mother name. (1) Please advise me she was eligible for HRA exemption. (2) If eligible, what about the document required. (3) Owner was a window and get family pension of Rs. 8000/- and she was not having PAN Card/Electricity BIl/Water Bill etc. (4) Govt. official required all these document (necessary), please advise me these document are mandatory reg. tax exemption of HRA.

    Thanks

  225. nagendra says:

    my employer is asking me to produce rent agreement. but i donot have that. How can i claim for HRA rebate

  226. vijaya kumar says:

    i am a ap govt. employee my quiry is am i claim the maintainance and property tax amount towards my own house? kindly suggest in this regard

  227. Harshada says:

    I m drwaing and disbursing officer. I want one clarification related to HRA Rebate.
    If leave and license agreement is on Husband’s name and rent paid by both Husband and wife. then is it admissible to grant tax benefit to wife, as far as HRA rebate is concerned?

  228. Amit says:

    If tenant pays Maintenance charge of flat, can that be claimed alongwith Rent for HRA

  229. Mukundachar KSSRDI says:

    can i submit original receipt along with my income tax details

  230. Mukundachar KSSRDI says:

    In the IT exemption the original receipts required for submitting

  231. Chetmaya says:

    I had a quiry… 
    A  salaried person taken a Property in Kalyan and given on rent and he is living in Bhiwandi on Rent   …..
    Can he show both the benifits…….? do he had to show the income of the rent of Kalyan in the Gross income. show me the calculation…….

  232. suresh says:

    i am a central govt employee in m.e.s. presently posted at leh.here i draw special compensatory remote locality allowance@2000/- &special duty allowance @12.5% of bp.is there will be any tax benefit for the same while calculating income tax.

  233. Shikha says:

    Hi,
    i am software engineer, my company demanding landlord pan for the rent i pay 17000/-. landlord is not producing his pan and also he is residing in US from long time.
    Please reply me the solution of this problem ASAP.

    Also is this mandatory to give PAN of landlord for getting benefit of HRA? is this new ruling?

    Thanks
    Shikha

  234. Raghu says:

    Hello sir, I have quick question wrt to HRA.
    Can I pay rent to my Father? he is not a actual owner , he is broker who collects all rent from us and pays to actual owner.
    I will give 20000 Rs to my Father as rent but actual rent may be some 10000 he give to actual owner, so in this case will 20000 comes under tax exemption for me?

  235. swap says:

    Hello Sir,

    I would like to know one thing after calculating the least amount of the above 3 rules which u had specified,how to decide the rent amount?

    Thanks

  236. chandrashekhar singh says:

    hello sir my basci pay 13910 Rs i am taking HRA 2781 , but i am paying home rent 4200 RS it is admisible for Income tax

  237. rohitash says:

    i am paying rs. 20000/- p.m. towards hou7se rent but not getting any HRA from my employer how much exemption I can claim in income tax . pl. help me

  238. Kinjal Patel says:

    I have query

    In case a person occupied two rented house, one at where he is employed say as Mumbai and another at place where his/her family is residing say at Surat and where he/she visits at weekend, whether the entire rent paid by him/her is considered in calculating HRA exemption. Any Reference case law or circuler in this regards.

  239. amit says:

    Dear sir,

    There is a requirement of disclosing PAN of the landlord if the rent paid is in excess of Rs 180000PA .[As per latest CIRCULAR NO. 05/2011, para no 5.2(9) issued by CBDT]

  240. Mohd Junaid says:

    Sir,
    Due to some legal reason’ the agreement of my flat on the name of my elder brother, but he is not staying with us. all actual rent and others paid by me. I m getting 5700 HRA PM and paying 5500 PM. so can i get HRA exemption.
    Please explain how?

    Thanks M Junaid

  241. Vaibhaw says:

    I have a query :-
    In case a person occupies two rented accmodations, one at the place where he is employed say at Haridwar and another at place where his/her family is residing say at Delhi & where he/she visits periodically, whether the entire rent paid is eligible for calculating HRA exemption. Any case law or circular on this issue.

  242. BALBIR KAUR TATHGIR says:

    Is it necessary to give PAN of landlord to get benefit of HRA?

  243. Mohamed Rilwan says:

    Can You Tell About HRA Full Meaning?

    &  What HRA ?

  244. nikhil patel says:

    whethere there is need to give PAN of land loard to get benefit of HRA. whethere there is any moneytory limit regarding PAN to get benefit

  245. nikhil patel says:

    whether there is need to give land loard PAN to get HRA benefit. whethere there is any monitory limit to give PAN

  246. SHRUTI says:

    HRA IS 40% FOR NON METROPOLITIAN CITIES AND FOR METRO ITS 50%
    THIS IS AJMER SO 40% U CAN TAKE AS PER OUR INCOME TAX ACT…

    SO HIKE OF 10 OR 20% IS NOT ARISING IT DEPENDS ON UR SALARY WHICH U EARNED.

  247. Padmanabhan says:

    Hi

    Can both the working spouses(same company) claim HRA tax benefit separately

  248. naveen says:

    sir

    i m constable in rajasthan police ajmer district. sir mera attchment transfer date 30- jan 2011 ko police station gegal se ajmer sp office ho gaya tha. actullay gegal rural circle me hra 10% milta h. muje proper ajmer m 11 month ho chuke h. kya after 6 month muje ajmer city ka 20 % hra mil sakta h. agar milta ha to kis rules se. plz send me zerox cpoy of hra rules. thanks

  249. HIRA LAL says:

    My basic salary is Rs48790for a month and subsequently receiving Rs25000/ as house rent allowance, i am paying Rs20000/- pm House rent.
    please tell how much amount will be taxable

  250. kishore says:

    An employee leaving in rented house since his construction is not yet completed. henc he is claiming both HRA as well as Housing loan. Pls let me know what is rule appliable
    1. Till how many years can he calim both hra as well as housing loan

  251. ajay says:

    hi,
    if a married female receives an HRA, can she pay the rent. if the house she stays in after marriage belongs jointly to her husband and uncle in ration 50/50.
    Can she pay rent to her husbands uncle and claim HRA deduction of only half rent which she is paying to her husbands uncle.
    Pls advice
    Thanks !!

  252. Alok Dixit says:

    Dear Sir,

    I get annual salary of Rs. 1140000/- and paying 7500/- House rent per month.
    Can I get any relief in incom tax?
    Regards,

    Alok Dixit,
    Batala (Punjab)

  253. Aparna says:

    I have a house property which is let out and income is being charged as rental income. I stay with my parents and pay rent to them in the same city. Can I claim hra benefit? Thanks!

  254. ATUL says:

    SIR,
    HERE IF HRA IS BASED ON BASIC SALARY THEN HRA FOR ILL.B WILL RS.550 ( 25% OF BASIC SALARY)

  255. Ramesh says:

    An Employee getting the following from Apr 10 to Dec 10

    Illustration-A
    1. Basic 1000 + DA 250 = 1250
    2. HRA = Rs.500
    3. Actual Rent Paid = Rs.700

    In this case the employee eligible for HRA of Rs.500 (least amount)

    The same employee getting the following from Jan 11 to Mar 11

    Illustration-B
    1. Basic 1100 + DA 275 = 1375
    2. HRA = Rs.550
    3. Actual Rent Paid = Rs.700

    In this case is the employee eligble for Rs.550 or Rs.500(as per the Illustration-A)

    Since the employee may not pay the Increased HRA (of Rs.50) to the Owner of his house.

    Kindly clarify
    Ramesh P.

  256. s.srinivasan says:

    does this mean that you have a house property……..? if so deducton will not be avilable

  257. Kishore says:

    can I claim HRA exemption and Housing loan deduction in the case of my family stay in my own house at other city.

  258. shrikanth says:

    dear sir,
    My question is : I Rented in Govt Employee House, in past 3 years ago, only one room is taken to 14*10 Size, i given to rent is 1500/- p.m., (at present my HRA is 1898), but sir, in this running month he told to me your RENT is Increasing, so sir please give me my reply , is Actual Rent I given to him in just future.

    thanking you.

  259. Dennis says:

    I stay in a rented house which is near to my workplace. My family live in Metro in rented home which is paid by me. I do go every weekend to meet my family. CAn I get HR expemtion for both the houses rent or not or will I get only for one house?

    Dennis

  260. pankaj bansal says:

    IF AN EMPILOY WANTS TO TAKE REBATE FOR HIS RENT PAID BY HIM . WHAT SHOULD THIS EMPLOY PRODUCE DOCUMENTS TO THE EMPLOYER FOR THIS REBATE !
    SAY PANKAJ BANSAL LDC GOVT GIRLS SR SEC SCHOOL GANGAPURCITY DISS-SWAIMADOPUR, RAJASTHAN 9950622028

  261. Manoj says:

    in salary income if the employer is giving HR to Employee & emplyee having a hosing loan then we get deduction of both HRA & Hosing loan or not

  262. atul says:

    o8958033555 par call care

  263. randeep says:

    please send me format for rent sheet (payee) for tds because i am living in rented house. i have not format. my landlord has also not this format.pls send me on

    deep230596@gmail.com

  264. admin says:

    No Such Rule

  265. dilip roy says:

    is a central government employee bound to stay within 8 km
    from the place of his posting/headquarter

  266. abhay says:

    If employee have houseing loan and he/she is staying in some other city where he/she is paying rent too, how to consider in income tax calculation

  267. GURPREET says:

    whether an employee need to give the PAN no of the person to whom he is giving rent to claim HRA

  268. dev says:

    whether thane city consider as part of mumbai(metro city) for HRA calculation?

  269. Ram challa says:

    IF IAM STAYING IN MY MOTHERS OWN HOUSE FOR RENT, CAN I CLAIM FOR HRA EXEMPTION

  270. ishwar dayal sharma says:

    sir,
    my sister is software engineer.she gets hra & her hr is demanding lanlord pan. landlord is not producing his pan. so plz reply me the solution of this probem as soon as .
    tahnk u

  271. a c gandhi says:

    Sir ,

    I want to know what is the max. limit of HRA rebate allowed in terms of amount.ie is there any limit on 50% basic ?

  272. VINAY SONI says:

    Sir,
    I stay in my own flat. Can tenant and owner stay in same flat? I will declare income from rent in my IT returns and also claim tax rebate on the interst paid for the homeloan.

  273. Aruna says:

    if the HRA received & 50 % of salary is same amount what is the calculation

  274. Madan says:

    Pls clarify if Grade Pay is to be taken into calculation for the purpose of salary for central govt. employees while determining the exemption of HRA?

    Madan

  275. Amit says:

    Do we have to have Rent Agreement to get exemption or we can get it by providing Rent Receipt only??
    Is there any document require of the opposite party like TDS or anything??

    Please guide me.

  276. T.KOTIAN says:

    I own my house, but it is under repair, I get HRA from employer Rs.3,000/- p.m. can i claim exemption of HRA.

  277. Madan says:

    Is grade pay included in the salary for calculation of exemption of HRA from income tax?

    Pls advise.
    All are welcome to throw light on this.
    Madan

  278. tkhan says:

    I heard that Rs. 3000/month can be showed as House rent without producing Bills and House Rent Agreement. Can you please me know how true this information is?

  279. R. VASUDEVA says:

    Sir,
    I am receipt of HRA as per my service condition and counted as income as a part of salary income because of living in self house in my name. I used to spend few thousand for petty repairs on it. Whether the repair amount is admissible for HRA. pl advice.

  280. AP Kannan says:

    I have a flat in Bangalore registered jointly in the name of my mother and my wife. I am a central govt employee and moving into bangalore. I wish to stay in that house and like and give rent to my mother by cheque and get a receipt. My parents are not living with me and they are living in other place. Can I draw HRA and claim deduction for the rent I pay?. How much will be applicable?

    -AP Kannan

  281. Robin says:

    Hello Sir,
    I have recently purchased a flat and have paid up about 1/3rd of its value and the balance is to be paid up in the form of EMI’s for 5 years with interest to the builder. Would I be entitled to claim u/s 24 and section 80C of the Income Tax Act.

  282. S.Kumar says:

    Hi,

    You can claim the HRA benefit and to claim the Interest you need to occupy the house once the construction is complete. After occupying the house the interest paid till date can be claimed for the next 5 yrs as 1/5 of the amount.

  283. Rajeev says:

    Hello Sir,
    I have flat at Chennai and is about 6 km away from my duty place. It is under construction and iam staying in a rented house. i have availed home loan and paying EMI. Can claim both HRA exemption and avail the interest component benefit since the flat is under construction and iam staying in a rented house

  284. vineet kumar says:

    pls heplp me for it deduction interest on housing loan. i have lic 100000/- & i have pay interest on housing loan 88000/- my total exemption is 188000/-for it dep.

  285. Shalini says:

    Hello Sir,

    I have a query related to home loan & HRA claim. Sir, I have booked a flat in Supertech, Noida Extension (Basically it is in Greater Noida). I am staying on rent in Sec-71, Noida. Construction did not start yet and I am looking for home loan. Technically, distance from my rented place and this supertech flat is only 8 km. Am I eligible to claim HRA & home loan both and how to claim it?

    Thank you,
    Shalini Singh

  286. Diptesh says:

    My income is under the tax exemption limit. So when I am filling the ITR-1 form, in section 23, do I need to fill the employers details if there isn’t any TDS deducted from my salary ? So in that case if my form there won’t be any information of my employer, so will that do ?

  287. yunus khan says:

    I am a central govt employee. I have two queries :-

    (1) I have received HRA dues for the period Jul-Mar 2008 in the FY 2009-10. I have also received HRA for the period Apr-Oct 09 in the same FY year. My query is whether I can claim exemption of HRA for both the periods in the IT Return for the AY 2010-11? ( I believe I should be doing so because I have received the dues in the current FY, but a confirmation from your side would be welcome)

    (2) I would like to know at which para/place in the ITR-1 Form do we need to mention the HRA exempt income and secondly are the details of the calculation of HRA exempt income, to be attached as a separate sheet to the ITR. If so is there a particular format for the same? I have calculated the details month wise because of change in basic pay and D.A. during the year.

    Thanks in antic

    Read more: http://www.taxguru.in/income-tax/house-rent-allowance-hra-taxability-and-workingcalculation-of-taxable-hra.html#ixzz0ts72F9fu

  288. yunus khan says:

    1- I HAD FILED MY ITR II FOR FINANCIAL YEAR 2008-2009 ON 30/07/09 AND I WAS TO GET RFUND BECAUSE OF MY HOME LOAN AND RELIEF U/S-89 BUT I HAVE NOT RECEIVED REFUND TILL NOW AND IF I FILE REVISED ITR II FOR THE SAME THEN WHICH FINANCIAL I HAVE SELECT AND WHAT ABOUT THE INCOME FIGURES ,WILL IT SAME AS IN ORIGINAL ITR OF 2008-2009.
    2- I DID NOT DECLARE MY HRA TO MY EMPLOYER IN 2009-2010,NOW I WANT SHOW ALONG WITH ITR THEN WHERE TO ADJUST HRA FIGURE IN INCOME.

  289. C Natarajan says:

    HRA calculation/exemption
    My break up of monthly salary is Basic 29400 HRA 11760 Others 15300. In the previous year I was on unpaid medical leave for about 4 months and did not get any salary during this period. But I had to pay my rent for the full year for the house where I stay which is Rs 9500 per month. Can I claim exemption for the full year or what amount is eligible for exemption.
    You can reply on my email also.

    Regards,

    Natarajan

  290. pankaj khansli says:

    a person live in uttrakhand how much deduction can he take from HRA

  291. B.S.BHADORIA says:

    hello, i have a query:-
    if any employee receive HRA from his employer,is it essential to submit the rent receipts by employee to his employer for claiming exemption for HRA u/s 10 of i.tax.?

  292. tamanna says:

    hi
    i have a query my client is receiving hra of rs 66999 p.a and he is paying rent of rs 9000 to his father the house in which he stay is of his father here can he claim exemption for that u/s 10(13a) or he should go for deductation of rent paid u/s 80

  293. Rakesh Sanger says:

    Can employee claim exemption of hra if he is staying in a hotel and produce hotel bills for exemption

  294. Sriniwas says:

    I am receiving house rent allowance and am not paying any house rent since I reside with my parents. Kindly let me know the Tax aspect on the HRA received by me.

  295. NITIN BOOB says:

    i have a quer about some shares transcations…

    i have purchased shares of gtl infra ltd. and shown as closing stock as on 31.03.2009 (as business ead applies in shares) and in june 2009 i got 60 bonus shares.

    so i want to know that these bonus shares are part of my investment (say capital gain / loss head applies) or it will be added in my stock qty. with nil value of bonus shares.

    PLEASE REPLY ME SOON..

    I M VERY THANKFUL TO YUO ALL.

  296. VP Venkatraman says:

    I want to know whether deduction under this head is applicable if HRA is not paid seperately.

  297. sanjairajiv says:

    DEAR FRIEND
    PLEASE SEND THE PF RETURN EXCEL FORMAT AND HOW TO PREPARE THE ,WHAT ARE THE IS
    PLZE SEND THIS ONE TO OUR MAIL rajivg202@yahoo.com

  298. M ahmad says:

    Can i pay the rent to my wife. the house is in her name. whether the claim of rebate will be legal.

  299. niranjana says:

    Can u please tell me how the “10%” (in case of HRA) is fixed by the department i.e. on what basis?

  300. mohnish says:

    I Have purchased a plot and paid a stamp duty in 2009… no home loan taken…. currently living on rent and doing construction on plot…

    CAn I claim HRA deduction & stamp duty benfir under section 80C….

  301. uday kiran says:

    it is an excellent website for gaining the knowledge. especially to the students

  302. RK Trehan says:

    I have a query :-
    In case a person occupies two rented accmodations, one at the place where he is employed say at Haridwar and another at place where his/her family is residing say at Delhi & where he/she visits periodically, whether the entire rent paid is eligible for calculating HRA exemption. Any case law or circular on this issue.

  303. Meeta Bhandari says:

    The person can claim the interest on loan as deduction u/s 24 (upto a maximum of Rs. 150,000/-) from the income from House property . Secondly, the repayment of principal amount of loan can be claimed as deduction u/s 80C of the Income Tax Act.

  304. Niranjan says:

    what would happen to a person who has purchased the house/ property on loan? He is not the owner of the house at present as it is mortguaged to the bank. He is paying monthly EMI. (The house is self occupiedby him)?

  305. Anurag Tyagi says:

    I am a central govt employee. I have two queries :-

    (1) I have received HRA dues for the period Jul-Mar 2008 in the FY 2009-10. I have also received HRA for the period Apr-Oct 09 in the same FY year. My query is whether I can claim exemption of HRA for both the periods in the IT Return for the AY 2010-11? ( I believe I should be doing so because I have received the dues in the current FY, but a confirmation from your side would be welcome)

    (2) I would like to know at which para/place in the ITR-1 Form do we need to mention the HRA exempt income and secondly are the details of the calculation of HRA exempt income, to be attached as a separate sheet to the ITR. If so is there a particular format for the same? I have calculated the details month wise because of change in basic pay and D.A. during the year.

    Thanks in anticipation.

  306. No. But if Income tax department take your case for scrutiny then he may ask for the same.

  307. Viral says:

    Is PAN details of landlord compulsory for claiming HRA ?

  308. vikas says:

    many gramatical mistakes in the 4th and 7th paragraphs which made the entire article really difficult to understand

  309. manas says:

    good for knowledge

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