Computation of HRA rebate 10(13A)

CASE- I
Total Basic Pay (basic pay + GP +NPA+DP)
Total Dearness Allowance

6,00,000
80,000

Gross Salary (Basic PAY+DA)

6,80,000

Total House Rent Allowance given from Pay

Rent Paid by the employee to Land Lord

40,000
1,20,000

HRA Exemption Calculation

HRA Exempt u/s 10(13A): Least of following
1.

Rent paid in excess of 10% of salary

(1,20,000-((600000+80000)*10%))=1,20,000-68,000=

2. Actual HRA received

52,000
40,000

3. 50% of salary (including DA) for DELHI BOMBAY etc

3,40,000

Or
40% of salary (including DA) for other cities

The House rent exemption will be least of (1,2,3) i.e.

2,72,000

40,000

CASE- II
Total Basic Pay (basic pay + GP +NPA+DP)
Total Dearness Allowance
Gross Salary (Basic PAY+DA)
Total House Rent Allowance given from Pay
Rent Paid by the employee to Land Lord

6,00,000
80,000
6,80,000
40,000
1,00,000

HRA Exemption Calculation

HRA Exempt u/s 10(13A): Least of following
1.

Rent paid in excess of 10% of salary

(1,00,000-((600000+80000)*10%))=1,00,000-68,000=

2. Actual HRA received

3. 50% of salary (including DA) for DELHI BOMBAY etc

32,000
40,000
3,40,000

Or
40% of salary (including DA) for other cities

The House rent exemption will be least of (1,2,3) i.e.

2,72,000

32,000

CASE- III
Total Basic Pay (basic pay + GP +NPA+DP)
Total Dearness Allowance
Gross Salary (Basic PAY+DA)

6,00,000
80,000
6,80,000

Total House Rent Allowance given from Pay

40,000

Rent Paid by the employee to Land Lord

60,000

HRA Exemption Calculation

HRA Exempt u/s 10(13A): Least of following
1.

Rent paid in excess of 10% of salary

(60,000-((600000+80000)*10%))=60,000-68,000=

2. Actual HRA received

3. 50% of salary (including DA) for DELHI BOMBAY etc

NIL
40,000
3,40,000

Or
40% of salary (including DA) for other cities

The House rent exemption will be least of (1,2,3) i.e.

2,72,000

NIL