What is the meaning of salary w.r.t. hra?

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Solomon (Querist)
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29 December 2016 Sir,
Can anyone clear my following doubts. Thanks in advance.
1. The meaning of Salary is Basic + DA (is this correct)
2. What about the DA arrears received during the year. Should that also be included in Salary?
3. What about the amount received by way of Surrender i.e. Earned leave. Should that also be included in Salary?
Query 1:
Basic + GP = Total + DA + HRA = Total
12000 + 4800 = 16800 + 22200 + 1000 = 40000

Query 2:
Suppose if DA Arrears received during the year is 3000 should that be added with Salary?

Query 3:
If I received Earned Leave as 20000, should that be added with Salary?

Thank you for your time.

ND (Expert)
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29 December 2016 The answer to all your questions is yes. All of these should be added to the total salary.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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29 December 2016 If u are taking about HRA exemption -
1. answer to Q-2 is yes
2. answer to Q-3 is no.
Inference rule 2(h) of IT Rules,1962.

Solomon

Solomon (Querist)
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29 December 2016 Thank you ND.
Thank you Mr.Chackrapani Warrier you have rightly pointed out, I was clarifying about HRA Exemption.

Solomon

Solomon (Querist)
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29 December 2016 Another doubt.. suppose HRA of Rs.500 is deducted from my Earned leave of Rs.20000 during the year.
Should I include this HRA (Rs.500) also for tax exemption?