Pro-rating of Relevant period in the calculation of HRA exemption u/s 10(13A)

Suppose the employee occupies the accommodation for 25 days of the month and the rent paid for 1 month is 10000, then the rent paid would be considered as 10000*25/30 or 10000 in total for the calculation of HRA exemption. Kindly assist.
Replies (3)
Quick Summary
This discussion clarifies the calculation of House Rent Allowance (HRA) exemption when an employee occupies accommodation for a partial month. It explains that the full rent paid for the month is generally considered, not a pro-rated amount based on days occupied. However, the HRA allowance itself should be pro-rated according to the number of days the accommodation was used.

Yes for 25 days rent will be calculated
Entire 10000 can be claimed. there is no need to take pro rata rent.
only allowance has to be taken in pro rata. so take hra amount proportionate to 25 days and take rent paid for 30 days.
Hi, my is office is situated at Bangaluru & due to work from home , I have come to home town(Jharkhand) . I am working from home. can I get HRA exemption benefits for the rent payment at home town.

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