Hra

Invited for clearification of HRA please .  income tax ) 

1)  Meening of  "Actual rent paid less 10% of salary "  i.e.If one one can receive 48000/-              annual HRA  and paid 36000/- or 60000/- .as a rent. What is the deduction can be claim . 

2. Rules 50% in metro and 40% in non metro.. Whether  40% HRA can be claim in small cities            as Ludhiana,Ambala, Amritsar, Jodhpur,Agra etc.

3. Whether one can claim income tax deduction of total rent paid less than 40% of the salery