Is landlord PAN mandatory to claim HRA tax exemption?

Yes, if your annual rent payment exceeds ₹1,00,000 (approximately ₹8,333 per month), it is mandatory to provide the landlord’s PAN to your employer on Form 12BB.

Which cities qualify for the 50% Metro HRA exemption limit?

Only four cities qualify for the 50% basic salary rule: Delhi, Mumbai, Kolkata, and Chennai. For all other cities (including Noida, Ghaziabad, Gurugram, Bengaluru), the 40% rule applies.

Is landlord's PAN mandatory to claim HRA tax exemption?

Yes, if your annual rent payment exceeds ₹1,00,000 (or approximately ₹8,333 per month), it is mandatory under CBDT circulars to provide the landlord's Permanent Account Number (PAN) to your employer on Form 12BB.

Which cities qualify for the 50% Metro HRA exemption limit?

Only four metropolitan cities qualify for the 50% of basic salary rule: Delhi, Mumbai, Kolkata, and Chennai. For all other cities—including Noida, Ghaziabad, Gurugram, Bengaluru, and Pune—the 40% limit applies.

Can I claim both Home Loan tax benefits (Section 24b/80C) and HRA simultaneously?

Yes, you can claim both HRA and Home Loan interest deductions if your owned property is in a different city or location and you reside in a rented house closer to your workplace for genuine commercial or employment reasons.

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HRA Exemption Calculator

Calculate House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act. Maximize your take-home salary legally.

Section 10(13A) Rule 2A

Salary & Rent Details

Input Values Frequency

Basic Salary + Dearness Allowance (Monthly) (₹) *

₹

HRA Received from Employer (Monthly) (₹) *

₹

Total Actual Rent Paid (Monthly) (₹) *

₹

Rented Accommodation Location

Your Applicable Income Tax Slab30% Tax Bracket

HRA Exemption Summary

Tax Exempt HRA (Annual Tax-Free)

₹1,56,000

≈ ₹13,000 per month tax deduction

Total HRA Received:₹2,40,000

Taxable HRA Amount:₹84,000

Estimated Direct Tax Saved:₹48,672

Landlord PAN Mandatory: Since your annual rent (₹2,16,000) exceeds ₹1,00,000, you must submit landlord's PAN to claim this exemption.

Rule 2A Benchmark Comparison (Least Amount Wins):

1. Actual HRA Received:₹2,40,000

2. 40% of Basic Salary:₹2,40,000

3. Rent Paid − 10% of Basic:₹1,56,000

Confused between Old vs New Tax Regime for your salary?

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Old vs New Tax Regime

HRA can only be claimed under the Old Tax Regime. We calculate your exact breakeven point between the two regimes.

Rent Paid to Parents

You can legally pay rent to your parents and claim HRA, provided parents own the property and declare rental income in their ITR.

Rent Receipts & Agreement

Ensure proper rent receipts with revenue stamps and registered rental agreement to defend scrutiny verification.

Statutory Tax Rules

Frequently Asked Questions

Got Questions?

Frequently Asked Questions

Quick answers to common questions regarding taxation, audit, and advisory.

No. Under Section 115BAC (New Tax Regime), House Rent Allowance (HRA) exemption under Section 10(13A) is NOT permitted. HRA exemption is exclusively available to taxpayers who opt for the Old Tax Regime.

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HRA Exemption Calculator

Salary & Rent Details

Old vs New Tax Regime

Rent Paid to Parents

Rent Receipts & Agreement

Frequently Asked Questions

Frequently Asked Questions

Can I claim HRA exemption under the New Tax Regime?

Is landlord's PAN mandatory to claim HRA tax exemption?

Which cities qualify for the 50% Metro HRA exemption limit?

Can I claim both Home Loan tax benefits (Section 24b/80C) and HRA simultaneously?

Want to Maximize Your Salary Take-Home Tax Deductions?