Finance/Compliance Consultant
77707 Points
Posted on 08 November 2026
HRA not shown in Form 16 Part B:
• If the employer didn't consider HRA exemption (e.g. you didn't submit rent receipts, or opted for the new regime), you can still claim it in your ITR (old regime, filed by the due date). Compute HRA exemption: least of actual HRA (Rs 3.65 lakh), rent paid minus 10% of salary (basic + DA), and 50%/40% of salary. Show the exemption under Sec 10(13A) in the salary schedule.
• Keep rent receipts, the rent agreement and the landlord's PAN (rent above Rs 1 lakh).
• The CPC may raise queries since Form 16 doesn't show it. Respond with proof.