Income Details
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Metro · 50%
Metros for FY 2026-27 (AY 2027-28): Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Income Tax Rules 2026 expanded the metro list: Bengaluru, Hyderabad, Pune & Ahmedabad added w.e.f. 1 April 2026.
Key Benefits Analysis · Monthly View
HRA Exemption Result
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Enter your Basic Salary, HRA received, and Rent paid to see which of the three conditions applies under Section 10(13A).
HRA Received
₹0
Exempt Amount
₹0
Taxable HRA
₹0
Exempt Ratio
0.0%
Scenario Comparison · Lowest Qualifies
Condition 1
Actual HRA
Total HRA allowance received from employer
ELIGIBLE AMOUNT
₹0
Condition 2
Rent vs Salary
Rent paid minus 10% of (Basic + DA)
ELIGIBLE AMOUNT
₹0
Condition 3
Percentage Rule
50% of Basic Salary (+ DA) for Delhi (Metro)
ELIGIBLE AMOUNT
₹0
HRA exemption is governed by Section 10(13A) of the Income Tax Act and Rule 2A. The lowest of the three conditions qualifies. HRA exemption is available only under the Old Tax Regime. For indicative use — consult a tax professional before filing.