HRA Exemption Calculator

Agar aap kiraye ke ghar me rehte hain aur salary me HRA milta hai, to uska ek hissa tax-free ho sakta hai. Par kitna? Ye teen niyamon me se sabse kam wale se tay hota hai. Ye calculator teeno nikaal kar sahi jawab de deta hai.

HRA exemption ke 3 niyam

Aayakar ke niyam ke hisaab se, in teen me se jo sabse kam ho wahi chhoot milti hai:

1. Asli HRA jo aapko salary me mila
2. Basic salary ka 50% (metro shehar) ya 40% (non-metro)
3. Diya gaya kiraya minus basic ka 10%

Ek chhota example

Maan lijiye basic ₹40,000/mahina, HRA ₹16,000/mahina, kiraya ₹15,000/mahina, aur aap non-metro me hain. Teeno niyam saalana nikalte hain — asli HRA ₹1,92,000; basic ka 40% ₹1,92,000; aur kiraya minus basic ka 10% = ₹1,80,000 − ₹48,000 = ₹1,32,000. Sabse kam ₹1,32,000 hai, to itni hi chhoot milegi. Baaki HRA par tax lagega.

Zaroori shartein

• Aapko salary me HRA milta ho — nahi milta to ye chhoot nahi le sakte
• Aap sach me kiraya de rahe hon, aur kiraye ke ghar me rehte hon
• Apne hi ghar me rehte hue HRA chhoot nahi milti
• Kiraya saal me ek tay rakam paar kare to makan-maalik ka PAN dena padta hai
• Rent receipt aur agreement sambhaal kar rakhein — office ya aayakar maang sakta hai

Maa-baap ke ghar rehte hue unhe kiraya dekar bhi chhoot li ja sakti hai, par kiraya asli me dena hoga (bank se) aur unhe wo apni income me dikhana hoga. Aisa karne se pehle CA se salah le lein.

Do asli misaal — number ke saath

Misaal 1 — metro city. Basic ₹50,000/mahina, HRA mila ₹20,000/mahina, kiraya diya ₹18,000/mahina, Delhi me rehte hain. Saalana: basic ₹6 lakh, HRA ₹2.4 lakh, kiraya ₹2.16 lakh. Teen me se sabse kam wala:

• Asli HRA = ₹2,40,000
• Basic ka 50% (metro) = ₹3,00,000
• Kiraya − basic ka 10% = 2,16,000 − 60,000 = ₹1,56,000

Sabse kam ₹1,56,000 hai — yahi tax-free hoga. Baaki ₹84,000 par tax lagega.

Misaal 2 — non-metro. Wahi numbers, par Dehradun me. Ab basic ka 40% = ₹2,40,000 hoga. Teeno me sabse kam phir bhi ₹1,56,000 hi rahega — yaani teesra niyam aksar faisla karta hai.

Log yahan galti kya karte hain

1. Poora HRA tax-free maan lena. Aisa bilkul nahi hai — teen me se sabse kam wali rakam hi chhoot milti hai.
2. New Regime me HRA claim karne ki koshish. HRA chhoot aam taur par Old Regime me hi milti hai. New Regime chuna hai to ye nahi milegi.
3. Rent receipt na rakhna. Company aur income tax dono maang sakte hain. Saal bhar ki receipt sambhaal kar rakhein.
4. Makaan malik ka PAN na dena. Saalana kiraya ek tay rakam se zyada hone par makaan malik ka PAN dena zaroori hota hai.
5. Apne hi ghar ka kiraya dikhana. Jis ghar ke aap khud maalik hain aur usme rehte hain, uspar HRA chhoot nahi milti.
6. Metro/non-metro ka farak na jaanna. Metro me 50%, baaki jagah 40%. Ye seedha aapki chhoot par asar daalta hai.

Bharat me HRA ki khaas baatein

• Maa-baap ko kiraya: ye kanoonan mumkin hai, par kiraya sach me bank transfer se jaana chahiye aur maa-baap ko use apni income me dikhana hoga. Sirf kagaz par dikhana galat hai.
• HRA + home loan saath me: kuch halaton me dono claim ho sakte hain — jaise aapka ghar doosre shehar me ho aur aap naukri ke shehar me kiraye par rehte hon.
• HRA salary me na ho to: tab aap alag dhaara ke tehat kiraye par chhoot le sakte hain, jiske apne niyam aur limit hain.
• Company ko na bataya ho: koi baat nahi — ITR bharte waqt bhi HRA chhoot claim ki ja sakti hai.

Ye tools bhi dekh lein

• Income Tax Calculator · Old vs New Regime
• CTC to In-Hand Salary
• Tax Regime Guide aur Income Tax Guide

Aksar pooche jaane wale sawaal