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of <h1>Report House Rent Allowance in tax returns under exempt allowances, as specified in section 10(3A).</h1> The House Rent Allowance (HRA) should be reported in the income tax return under the column for allowances that are exempt to the extent specified in section 10. Specifically, section 10(3A) is the relevant section under which the exempt portion of HRA should be disclosed.
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