HRA Exemption कैलकुलेटर — Delhi (Metro, 50% Rule)

For Delhi (metro): basic ₹6L, HRA received ₹3L, rent paid ₹2.4L. HRA exempt = min(₹3L, 50% of ₹6L = ₹3L, ₹2.4L − 10% of ₹6L = ₹1.8L) = ₹1.8 लाख कर-free. करable HRA: ₹1.2 लाख.

HRA Exempt (Tax-Free)

₹1,80,000

HRA Taxable

₹1,20,000

HRA exemption = minimum of: (1) HRA received, (2) 50%/40% of basic for metro/non-metro, (3) Rent paid minus 10% of basic. Only applicable under Old Tax Regime.

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