Section 10(13A) · FY 2025-26 · Old Regime only
HRA exemption is the minimum of three amounts: (1) Actual HRA received, (2) 50% of Basic+DA for metro cities or 40% for non-metro, and (3) Rent paid minus 10% of Basic+DA. The lowest of these three is your tax-exempt HRA.
Delhi (NCR), Mumbai, Chennai, and Kolkata are considered metro cities for HRA calculation. For these cities, HRA exemption is 50% of Basic+DA. For all other cities, it is 40%.
Yes, you can claim HRA exemption even if you pay rent to your parents. You need a rent agreement and proof of payment. Your parents must declare this rental income in their tax return.
No, HRA exemption under Section 10(13A) is only available under the old tax regime. Under the new regime, you cannot claim HRA exemption.
