# HRA Exemption Calculator (Section 10(13A))

HRA exemption is the lowest of three amounts: the HRA you actually received, rent paid minus 10% of salary, and 50% of salary (metro cities) or 40% (other cities). It is available only in the old regime.

Open the calculator: https://itrfilingonline.in/tools/hra-calculator

## FAQ

### Which cities count as metro for HRA?

Delhi, Mumbai, Kolkata and Chennai. Every other city, including Bengaluru, Hyderabad, Pune, Noida and Gurugram, uses 40%.

### What is "salary" for HRA?

Basic salary plus dearness allowance (if it counts for retirement benefits) plus commission based on a fixed percentage of turnover.

### Is the landlord's PAN needed?

If annual rent is more than ₹1 lakh, give your employer the landlord's PAN.

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By ITR Filing Online (TaxCaller India LLP). Call 9911146650.