Tax guide
How to Claim HRA Exemption
Complete guide to understanding and claiming House Rent Allowance exemption with proper documentation.
- HRA
- exemption
- rent
- deduction
Check Eligibility
Understand if you qualify for HRA exemption.
- You receive HRA as part of salary
- You live in a rented accommodation
- You pay rent for the accommodation
- The rented house is not owned by you
Calculate HRA Exemption
HRA exemption is the minimum of three amounts.
- Actual HRA received from employer
- 50% of salary for metro cities / 40% for non-metro
- Rent paid minus 10% of salary
Prepare Documents
Gather all required documents for HRA claim.
- Rent receipts for each month (signed by landlord)
- Rental agreement copy
- Landlord PAN card (if rent > ₹1 lakh/year)
- Bank statements showing rent payments
Submit to Employer
Provide documents to employer for tax exemption.
- Submit Form 12BB with rent details
- Attach rent receipts
- Provide landlord PAN declaration (if required)
- Submit rental agreement copy