for the purpose of computation of HRA salary shall mean basic salary, dearness allowance(forming part of retirement benefits) and commission as a percentage of turnover.
the least of the following shall be exempt
1. actual HRA received.
2. rent paid-10% of salary
3. 50% of salary if the person lives in Chennai, Mumbai, Delhi, Kolkata. in case of the rest of the cities it is 40%
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