HRA Exemption 10(13A) ?

Calculation of Exemption of HRA on accrued basis (i.e fir 12 months) or only on receipt basis (i.e for 10 months only as I had received salary including HRA for 10 months only during FY 2021-2022)

My Basic Salary - ₹35600 pm
DA - ₹11315 pm
HRA Received - ₹1340 pm

HRA Exemption ??
Replies (2)
Quick Summary
This discussion clarifies how to calculate House Rent Allowance (HRA) exemption under Section 10(13A). The exemption is determined on a receipt basis, meaning it's calculated based on the actual HRA received and rent paid during the financial year, not on an accrued basis for the entire 12 months if employment was for a shorter period.

It will be based on actual hra received and rent paid during FY 2021-22 (I.e. for 10 months in your case)
Receipt basis .....full HRA exempt

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