HRA exemption

For 1st 7 Months

HRA from AB LTD                                                        60000

Rent paid-10% of Salary         (63000-15000)        48000

40% of salary                                                               60000

For last 5 Months

HRA from CD Ltd                                                         52000

Rent paid -10% of Salary      (55000-13000)          42000

40%of salary                                                                 52000

Total exemption 48000+42000=90000/-

Note for the purpose of calculation of exmpted HRA month to Month HRA,Salary and rent paid are considered but exemption will be given at the end of year