sir,
I am a salary person, I am getting SDA Rs 3500/- per month and HRA Rs 2700/- per month and also mentioned in my form 16.
my query is that how much amount of SDA and HRA exemption under Sec 10 can I filled in ITR -I.
please advise
Menu
SDA and HRA
Replies (6)
dearness Allowance is fully taxable....for HRA you have to calculate....least of the following will be exempt.from actual HRA received
1.Actual HRA
2 Rent paid - 10% of salary
3. 50% or 40% of the salary as the case may be..........if you are in Chennai,Mumbai, Delhi, Kolkata it's 50 other cases 40
for the purpose of salary in this case includes all taxable allowances
1.Actual HRA
2 Rent paid - 10% of salary
3. 50% or 40% of the salary as the case may be..........if you are in Chennai,Mumbai, Delhi, Kolkata it's 50 other cases 40
for the purpose of salary in this case includes all taxable allowances
as per section 10 you get deduction of hra
1. total hra received in a FY
2. total rent paid in a FY minus 10% of salary(basic+DA)
above point 1 and point 2 which ever is lower,
you get deduction u/s 10
1. total hra received in a FY
2. total rent paid in a FY minus 10% of salary(basic+DA)
above point 1 and point 2 which ever is lower,
you get deduction u/s 10
sir, what about SDA
1. Special Duty allowances are allowances provided to an employee who is engaged in the services of Noth Eastern states.
2. According to sec 17(2) perquisites also includes any special duty allowances received from the employer
3. As per sec 10(14), any allowances received or the actual amount of expenses incurred as referred to in sec 17(2) will be exempt from payment of tax.
4. Hence, in your case, Special Duty Allowance will be exempt from payment of tax.
Please correct me if the above solution has an alternative view.
sir, also heard same, just need to confirm, hence can I take all amount exemption and also standard deduction of Rs 40000 also
1. Yes, you can. Standard deduction was substituted for conveyance allowance and Medical reimbursement. Hence, you can claim both.
Please correct me if the above solution has an alternative view.
Recent Topics :
- Source of funds in IT returns
- Work from home job
- TDS ON ANY PURCHASE OF ANY GOODS - 393(1)
- TDS on payment to a non resident
- NSFA(National Food Security Act) commission
- RCM applicability on petty GTA freight (₹450
- Short payment reccieved in export & GST implic
- Parag Gupta vs Purushottam Aggarwal- who is best f
- GST applicability on own-vehicle goods transportat
- FAST DS Scheme 26
Related Topics :
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared
Getmyca Consultant Pvt Ltd
New Delhi
CA Inter
View Details
ARTICLESHIP
21 September 2026
CA Article Assistant
KK & Company Chartered Accountant
Pune
CA Inter
View Details
Featured
12 September 2026
Assistant Manager - Finance & Compliance
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
CCI
Pro
CAclubindia
