Compute HRA exemption under Section 10(13A) for the old tax regime using the statutory “least of three” method with metro/non-metro caps and the 10% salary rent differential.
Annual rent exceeds ₹1,00,000. Landlord’s PAN should be furnished to the employer for HRA claim compliance.
Method: least of (Actual HRA, Excess rent over 10% of salary, Metro 50% / Non-metro 40% of salary). Salary = Basic + DA (as applicable). Exemption available only under the old regime.
Disclaimer: For quick estimation and education only. Actual eligibility can depend on salary structure, DA applicability, proof and employer payroll policies; consult a tax professional for filing decisions.