Hra calculation

Dear all,

             I need clarification about HRA exemption....

               I have received HRA from April'13 to March'14 is Rs.40,911/-

               and also I Have received pay arrears - HRA portion was Rs.7977/-

Whether I want to take for the purpose of calculation of HRA exemption  - Rs.48888/- or

only for the current year of Rs.40,911/-

can u help me in this regards.

Padmanabhan T

9840462066

sambandampadma @ gmail.com