House Rent Allowance exemption: available in the old tax regime but not under the new tax regime. HRA exemption remains available under the old tax regime for salaried individuals, but is not available under the new tax regime; taxpayers selecting the new regime cannot claim the HRA concession and must compute taxable salary without that deduction.
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: available in the old tax regime but not under the new tax regime.
HRA exemption remains available under the old tax regime for salaried individuals, but is not available under the new tax regime; taxpayers selecting the new regime cannot claim the HRA concession and must compute taxable salary without that deduction.
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