Calculate your House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act.
HRA exemption is the minimum of these three amounts:
1. Actual HRA received from employer
2. 50% of Basic Salary + DA (for metro cities) or 40% (for non-metro cities)
3. Actual rent paid minus 10% of Basic Salary + DA
Important: You must pay rent to claim HRA. If you live in your own house or do not pay rent, HRA is fully taxable. You need rent receipts and landlord's PAN (if rent exceeds ₹1 lakh/year) to claim exemption.