Rent paid

For the purpose of calculating HRA,

Salary = Basic Pay + Dearness Allowance, if terms of employment provide + Commission as a Fixed Percentage on Turnover.

However, salary is to be computed only for the period during which the accommodation concerned was occupied by the assessee.

For more details refer https://www.accounting-n-taxation.com/Allowances-Exempt.html#Q2

For calculating HRA only 8 months will be considered.

I agree with neha

@ Tharani Shankar

Sir U said

salary is to be computed only for the period during which the accommodation concerned was occupied by the assessee. 

But if rented for whole year,and got salary for 8 mnths,while calculating actual rent paid over 10% of salary ,do we take actual rent paid for 8 mnths or 12 mnths

Regards,

CA.M.V.Laxmi.

HRA always calculated on a monthly basis. It is to be calculated for 8 months only & not for 12 months.

Lets understand this concept in otherway round. Now We are taknig actual HRA recd for 8 months , 50 or 40%  of salary for 8 months than how can we take Rent paid for 12 months. It will be totally illogical to consider for 12 months.

8 months will be considered.

8 MONTH NEED to be consider it is calculated on monthly basis

hello M. Varalakshmi 

In my opinion you should calculate HRA for 8 months  and  you can also claim deduction u/s 80GG for the rest 4 months

by the following conditions as mention in such section for claiming deduction.

Regards

Deepak garg 

I agree with shankar