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Rule 2A & Sec 10(13A)

HRA Exemption Calculator (Rule 2A)

Determine your statutory tax-exempt House Rent Allowance under Section 10(13A) based on rent paid and location.

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Salary & Rent Parameters

Metro cities: Delhi, Mumbai, Kolkata, Chennai.

Rule 2A Exemption Computation

Statutory comparison of the 3 limits under Section 10(13A).

Limit 1: Actual HRA ReceivedTotal HRA paid by employer
₹3,20,000
Limit 2: Rent Paid − 10% of (Basic + DA)₹2,40,000 − ₹80,000
₹1,60,000
Limit 3: 50% of (Basic + DA)Metro City Allowance
₹4,00,000
Tax-Exempt HRA₹1,60,000Minimum of the 3 statutory limits
Taxable HRA₹1,60,000Added to taxable income under Old Regime
Statutory Reference: Section 10(13A) read with Rule 2A of the Income Tax Rules, 1962.

Statutory Disclaimer: This computation is generated for illustrative, analytical, and estimation purposes under the relevant provisions of the Income Tax Act, 1961, Finance Acts, CGST Act, 2017, and Payment of Gratuity Act, 1972. It does not constitute a formal statutory audit certification or professional tax opinion under ICAI guidelines. Please consult a qualified Chartered Accountant at NEXSAS Consultants (advisory@nexsas.in / +91 73064 35592) before finalizing statutory filings or making binding financial commitments.