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<h1>Salaried individuals lose House Rent Allowance exemption under section 10(13A) with the new tax regime for 2024-25.</h1> Under the old tax regime, salaried individuals can claim an exemption for House Rent Allowance (HRA) under section 10(13A) of the Income Tax Act. This exemption is not available in the new tax regime applicable for the assessment year 2024-25.