HRA ke exemption aage ki gai 4 calculation me se sab se kam value k basis pe hogi 1. Auctual HRA jo Received kiya, or 2. 50% or 40% of basic salary (50% metro cities k case me, say mumbai, delhi etc.) or 3. actual me chukaya gaya rent or 4. actual rent paid (-) 10% of basic salary.
upar ki 4 calculations me se sab se kam raashi ko HRA ka exemption mana jaaega.
e.g. Mr. X ki basic salary P.A. Rs. 120000/-, HRA Amount 75000/- P.A., usane actual Rent paid kiya 90000/-, X delhi me rahata he.
Calculation: 1. HRA : 75000/- 2. Actual Rent Paid : 90000/- 3. 50% of Salary : 60000/- 4. Rent paid (-) 10% of Basic : 90000 (-) 12000/- = 78000/-
to upar vaali calculation me 3 point ki calculation Rs. 60000/- ko Exempt HRA maana jaaega.
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