Rules for HRA Calculation :

To claim HRA exemption, following conditions need to satisfied

• HRA need to part of CTC
• Rented accommodation to be availed
• Proof of Rent payment and receipts

Calculation  of HRA Exemption:

The lowest of the following amounts can be claimed as HRA exemption:

• Actual HRA received
• 50% of [basic salary + DA] for those living in metro cities (Delhi, Kolkata, Mumbai or Chennai)
• 40% of [basic salary + DA] for those living in non-metros
• Actual rent paid (-) 10% of basic salary + DA