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Catergorozation of Metro city for HRA exemtion

Vahi Yesh (1 Points)

13 December 2018

Do Bangalore to be catergorized as Metro City as Per Income Tax Act

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (174190 Points)
Replied 13 December 2018

Yes, as per Census 2011 Bangalore is a metro city

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MOHAMMED IMRAN (1020 Points)
Replied 13 December 2018

No , for HRA purpose only four cities are considered i.e.,delhi, Mumbai, kolkata, Chennai (madras) .
so, Bangalore not to be considered as metro city for computation of HRA as per income tax act

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Nikhil Kaushik (Fellow CA) (85660 Points)
Replied 13 December 2018

Vahi - for Bengaluru, you need to still account it as a non-metro.

CA. Mayur M. Mamtora (Chartered Accountant) (162 Points)
Replied 13 December 2018

No. Bangalore does not come under Metro Cities specified under Rule 2A prescribing quantum of exemption for the purpose of HRA under Income Tax Act. Only four cities viz. Bombay/Calcutta/Delhi/Madras are considered as Metro Cities.