does HRA is exempted in income tax, if yes then when we are filling an ITR OF SALARIED PERSON THEN IT CAN BE DEDUCTED FROM SALARY OR CAN BE FILL IN REBATE SECTION AND UNDER WHICH CLAUSE
HRA is exempt u/s 10 (13A). When an income is exempt it shall not form part of your income at all and hence it must be reduced from the salary to the extent allowable and definitely it is not a rebate.