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          Income Tax

          What is the taxability of House Rent allowance (HRA)?

          FAQs on Salary Income

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          House Rent Allowance exemption depends on least of HRA received, rent minus salary portion, or metro/non-metro salary allowance. HRA exemption is the least of: actual HRA received; rent paid after deducting a fixed percentage of salary; or a salary-based allowance that is larger for specified metropolitan cities than for other locations. If no rent is paid, exemption is nil. This provides a formulaic computation to determine the tax-exempt portion of HRA within salary income.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  House Rent Allowance exemption depends on least of HRA received, rent minus salary portion, or metro/non-metro salary allowance.

                                  HRA exemption is the least of: actual HRA received; rent paid after deducting a fixed percentage of salary; or a salary-based allowance that is larger for specified metropolitan cities than for other locations. If no rent is paid, exemption is nil. This provides a formulaic computation to determine the tax-exempt portion of HRA within salary income.


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