ITR 2 How to do the HRA claim properly

Need some guidance on how claim HRA in ITR 2

In my Form 16: I have these 2 sections

Salary as per provisions contained in section 17(1): Rs X

House rent allowance under section 10(13A): Rs Y

Now in ITR 2 in section 10(13A) if I directly give Amount Y I am getting error: 

"Error :Exemption of HRA u/s 10(13A) shall not be more than minimum of HRA received or 50% of (Basic + DA)."

 

So, should I make the salary break up in ITR 2 like:

b. HRA = Rs Y
 
Or the HRA here will be the HRA received as per payslip before doingthe exemption calculation. Which is more than Rs Y.
But in that case total salary will increase beyond what is there in Form 16

 

Replies (5)
Quick Summary
This discussion addresses how to correctly claim House Rent Allowance (HRA) exemption when filing Income Tax Return (ITR) 2. The user encountered an error when entering the full HRA amount received, as the IT system requires only the *exempted* portion. The correct method involves calculating the minimum of HRA received, rent paid minus 10% of basic salary, or 50%/40% of basic + DA (depending on location), and entering only this calculated exempted amount under the relevant section in ITR 2.

Hi, please check your inbox

Hi CA Aakarsh Jain , I've the same question/ problem as above by Indranil Nanda. Can you please help me as well? Thank you

Thanks a lot for your help on this

Hi Sir 

could you please let us know how to do the same.

Thanks

In ITR-2, HRA exemption goes under Salary > Allowances exempt u/s 10, not under Chapter VI-A deductions. Select 10(13A) from the dropdown and enter only the exempted portion (the minimum of HRA received, 50% or 40% of basic+DA depending on city, or rent paid minus 10% of basic). If you have two Form 16s, add two separate rows for the allowance. Our guide on [common ITR filing mistakes for AY 2026-27](https://taxgarden.in/blog/common-itr-filing-mistakes-refund-delay-notices-ay-2026-27) covers this and other salary-related errors that commonly delay refunds or trigger notices.

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