CA-Finalist
92 Points
Posted on 11 January 2019
As per Section 10(13A), The amount of HRA exemption is deductible from the total income before arriving at a taxable income Although it is a part of your salary,
Rent paid not exceeding rupees 1 lakh (No requirement of landlord PAN) can be a better option to save tax.
Also section 80TTA for deduction of Rs.10k can be taken into consideration if having bank interest of saving account.