Section 10(13A) ke under kitna HRA tax-free hoga — exact exemption amount aur taxable HRA instantly calculate karein.
| Condition (minimum of 3) | Amount |
|---|---|
| Actual HRA received | ₹0 |
| 50% of annual basic | ₹0 |
| Rent paid minus 10% of basic | ₹0 |
| ✅ HRA Exemption (minimum) | ₹0 |
Aapko rent actually pay karna chahiye, rent receipts honi chahiye, aur agar annual rent ₹1 lakh se zyada hai to landlord ka PAN zaroori hai.
Agar annual rent ₹1,00,000 se zyada hai (yaani ₹8,334+ per month) to employer ko landlord ka PAN submit karna mandatory hai.
Nahi — new tax regime (115BAC) mein HRA exemption available nahi hai. Sirf old tax regime mein Section 10(13A) benefit milta hai.
Nahi, HRA sirf salaried employees ke liye hai. Self-employed Section 80GG ke under rent deduction claim kar sakte hain.