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HRA Calculator 2026 - HRA Exemption Calculator

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HRA Calculator se aap apni House Rent Allowance (HRA) tax exemption calculate kar sakte hain, Income Tax Department ke rules ke hisaab se (Section 10(13A) - Income Tax Act 2025 me Schedule III). Ye sirf Old Tax Regime me applicable hai.

HRA Exemption Calculator

Formula: HRA Exemption = Minimum of: (a) Actual HRA Received, (b) Rent Paid − 10% of Basic Salary, (c) 50% of Basic (Metro) or 40% of Basic (Non-Metro)

Example

Agar Basic Salary ₹40,000/month hai, HRA Received ₹18,000/month, Rent Paid ₹15,000/month, aur aap Metro city me rehte hain: (a) ₹18,000, (b) ₹15,000 − ₹4,000 = ₹11,000, (c) 50% × ₹40,000 = ₹20,000. Minimum teeno me se ₹11,000 hai, to HRA exemption ₹11,000/month hoga aur baaki ₹7,000 taxable hoga.

HRA Exemption Claim Karne Ke Rules

PointDetails
New Tax RegimeNew tax regime me HRA exemption claim nahi kar sakte, sirf Old Regime me milta hai
Rent Receipt₹1 Lakh se zyada annual rent pe landlord ka PAN zaroori hai
Self-Owned HouseAgar aap apne hi ghar me rehte hain to HRA exemption claim nahi kar sakte

FAQ

Q1: HRA exemption New Tax Regime me milta hai?
Nahi, HRA exemption sirf Old Tax Regime me claim kiya ja sakta hai. New Regime choose karne par ye benefit nahi milta.
Q2: Metro cities kaunsi maani jaati hain 50% ke liye?
Delhi, Mumbai, Kolkata aur Chennai metro cities maani jaati hain jaha 50% of Basic Salary limit apply hoti hai. Baaki sabhi cities ke liye 40% limit hoti hai.
Q3: Landlord ka PAN kab zaroori hai?
Agar aapka annual rent ₹1,00,000 (₹8,333/month) se zyada hai to HRA claim karne ke liye landlord ka PAN number dena mandatory hai.
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