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Section 10(13A) Compliant
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HRA Calculation Rules
HRA exemption is calculated as the minimum of three components:
- Actual HRA received from employer
- Rent paid minus 10% of basic salary
- 50% of salary (metro) or 40% (non-metro)
Metro Cities Include:
Delhi, Mumbai, Kolkata, Chennai.
Pro Tip:
Keep all rent receipts and rental agreements as proof for claiming HRA exemption.
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