Catergorozation of Metro city for HRA exemtion

Do Bangalore to be catergorized as Metro City as Per Income Tax Act
Replies (5)

Yes, as per Census 2011 Bangalore is a metro city

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

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

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.

 

For HRA purpose, Bangalore city is not considered as metropolitan city under IT Act.

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