HRA Exemption Section 10(13A) After Return
Calculate HRA exemption metro vs non-metro, landlord PAN rules, rent receipts, and Form 12BB submission.
The 60-second version
HRA exemption is minimum of three tests — actual HRA, 50%/40% of salary, rent minus 10% salary. I keep rent receipts and landlord PAN for Form 12BB.
Three-way minimum test
HRA exemption = least of: (a) actual HRA received, (b) 50% salary (metro) or 40% (non-metro), (c) rent paid minus 10% of salary.
Metro cities: Delhi, Mumbai, Kolkata, Chennai — employer city definition may vary; confirm with HR.
If salary has no HRA component, I use Section 80GG instead (max ₹60k/year) — see dedicated 80GG article.
Rent proof: registered rent agreement.
HRA calculation example (illustrative)
| Test | Metro (₹) | Non-metro (₹) |
|---|---|---|
| Salary (basic+DA) | 15,00,000 | 15,00,000 |
| HRA received | 6,00,000 | 6,00,000 |
| 50%/40% of salary | 7,50,000 | 6,00,000 |
| Rent − 10% salary | 3,00,000 | 3,00,000 |
| Exempt (minimum) | 3,00,000 | 3,00,000 |
HRA claim sequence
Registered lease
Sub-registrar rent agreement for address proof.
Monthly receipts
Revenue stamp + landlord signature.
Landlord PAN
Mandatory if rent > ₹1 lakh/year.
Form 12BB
Declare to employer for TDS adjustment.
ITR verify
Match Form 16 HRA exempt with receipts.
Exemption logic
HRA proof kit
- 12-month rent receipts.
- Lease registration copy.
- Landlord PAN.
- Bank transfer trail.
- Employer HRA component letter.
Need help with Tax & Residency?
Share your blocker in one line. Our experts will reply with practical next steps.
Own house in same city
HRA exempt only if rented out elsewhere — cannot claim HRA on owned occupied flat.
Quick visual
Animated decision map
Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
Open nofollow community search ->Interactive checkpoint
Turn this guide into a decision file
0 of 4 checked
Pay rent to spouse?
Technically possible with genuine lease — audit risk if sham.
Partial year rent?
Pro-rate exemption for months rented only.
Work from home?
Still need actual rent paid for HRA.
New regime HRA?
HRA exempt in old regime only.
TDS on rent to landlord?
Tenant may deduct 194-IB if rent > ₹50k/month.
OCI on lease?
Foreign passport fine — registered lease is key.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.