HRA exemption 10(13A)

HRA is received every month. The deduction will be claimed all together for the whole of the year at the time of return filing, However every month when the employer will deduct the tax he will make the deduction keeping into consideration the HRA deduction. 

While calculating income from salary HRA shall be calculated on the basis of rent paid per month from that exemption u/s 10(13A)

shall be deducted:

Actual HRA Received :

Less : Exempt u/s 10(13A) lower of the following :

i) Actual HRA Received

ii)Rent paid less 10% of salary

iii) 50% of salary

Calculation on monthly basic but you need to take exemption on yearly basic.