Hra exemption - tax planning or tax evasion?

Hello 

Tax evasion involves breaking the law (e.g Not paying taxes when law clearly states that it must be paid)This includes illegal tax avoidance.Whereas tax planning is a case wherein a person finds out the loops and holes and plans and invests his income in such a way that it gets exempted without breaking the law(e.g  Postponing income recognition)

In the above case the loops and holes of are found out and accordingly planned..Henceit is absolutely not tax evasion..

IT IS TAX PLANNING..

hehe

surely.. and a good one in it :D

Thanks :D