જો તેઓ ભાડાના આવાસમાં રહે છે અને જૂની ટૅક્સ વ્યવસ્થા પસંદ કરે છે તો HRA છૂટ પગારદાર કર્મચારીઓને તેમની કરપાત્ર આવકને ઘટાડવામાં મદદ કરી શકે છે. સેલરી, ચૂકવેલ ભાડું અને નિવાસના શહેરના આધારે નિર્ધારિત ફોર્મ્યુલાનો ઉપયોગ કરીને મુક્તિની ગણતરી કરવામાં આવે છે. કરદાતાઓ તેમના એમ્પ્લોયર દ્વારા અથવા સીધા તેમના ITR ફાઇલ કરતી વખતે HRA નો ક્લેઇમ કરી શકે છે. યોગ્ય ડૉક્યુમેન્ટેશન, જેમ કે ભાડાની રસીદ, ભાડાના એગ્રીમેન્ટ અને મકાનમાલિકની વિગતો, માન્ય ક્લેઇમ માટે મહત્વપૂર્ણ છે. પાત્રતાની શરતોને સમજવા અને સામાન્ય ભૂલોને ટાળવાથી HRA ક્લેઇમની સરળ પ્રક્રિયા સુનિશ્ચિત કરવામાં મદદ મળી શકે છે.
HRA મુક્તિ કલમ 10 (13a) હેઠળ ટૅક્સ લાભ છે, જે ભાડાના આવાસમાં રહેતા પાત્ર પગારદાર કર્મચારીઓને તેમના એમ્પ્લોયર પાસેથી મળેલા ઘરના ભાડાના ભથ્થાના એક ભાગનો ક્લેઇમ કરીને તેમના કરપાત્ર પગારને ઘટાડવાની મંજૂરી આપે છે.
ઘણા પગારદાર કર્મચારીઓ માટે, હાઉસ રેન્ટ અલાઉન્સ (HRA) તેમના સેલરી પેકેજનો મહત્વપૂર્ણ ભાગ બનાવે છે, ખાસ કરીને જો તેઓ ભાડાના આવાસમાં રહે છે. ઇન્કમ ટેક્સ એક્ટ (1961) કરદાતાઓને કલમ 10 (13A) હેઠળ HRA ટેક્સ છૂટનો ક્લેઇમ કરવાની મંજૂરી આપે છે, જે તેમની કરપાત્ર આવકને ઘટાડવામાં અને તેમની એકંદર ટૅક્સ જવાબદારી ઘટાડવામાં મદદ કરી શકે છે. However, there is an important condition – this benefit is available only to taxpayers who opt for the old tax regime. Employees who choose the new tax regime generally cannot claim the HRA exemption.
If you are unsure about the HRA claim rules or wondering how to claim HRA in ITR, this guide will walk you through the eligibility conditions, HRA calculation method, required documents, and the step-by-step process for claiming HRA exemption while filing your income tax return.
What is the HRA tax exemption?
HRA is an allowance paid by employers to their employees to help them meet rental accommodation expenses. This allowance is usually an integral part of the salary structure, especially in big cities where rental costs are high.
Under Section 10(13A) of the Income Tax Act, read with Rule 2A, eligible salaried individuals can claim an exemption on a portion of the HRA received, subject to specified conditions. This HRA tax exemption reduces the taxable portion of an employee’s salary and can help lower the overall tax burden. However, the exemption is available only if the employee lives in a rented house and has opted for the old tax regime.
As mentioned, the HRA tax exemption under Section 10(13A) is available only to taxpayers who have opted for the old tax regime. It means the employees who choose the new tax regime are not eligible to make an HRA claim.
Since the new tax regime is now the default regime for most taxpayers, the HRA received from the employer becomes fully taxable if you continue under it. If you wish to claim HRA benefits and meet the eligibility conditions, you must opt for the old tax regime while filing your Income Tax Return (ITR).
To claim the HRA tax exemption, you must fulfill certain HRA claim rules mentioned in the Income Tax Act. Below are the key eligibility rules to claim HRA in ITR:
You must be a salaried employee.
HRA should be a part of your salary package.
You must be living in a rented accommodation.
You should actually be paying rent for the accommodation.
The accommodation should not be your own house.
You must opt for the old tax regime, as HRA exemption is not available under the new tax regime.
Proper rent-related documents should be available if required for verification.
It is important to note that self-employed individuals cannot claim the HRA tax exemption. However, they may be able to claim a deduction under Section 80GG, subject to the prescribed conditions.
The amount of HRA tax exemption you can claim is calculated as the lowest of the following:
Actual HRA received from your employer.
50% of your basic salary + DA (Dearness Allowance) if you live in a metro city; 40% of your basic salary + DA if you live in a non-metro city.
Actual rent paid minus 10% of your basic salary + DA.
Note that for FY 2025-26 (AY 2026-27), only Delhi, Mumbai, Kolkata, and Chennai are treated as metro cities for HRA purposes. Although Bengaluru, Pune, Hyderabad, and Ahmedabad have been added to the metro list from FY 2026-27, this expanded 8-metro rule cannot be applied while claiming HRA exemption for FY 2025-26.
Before asking how to claim the HRA exemption, you must understand how to calculate the amount that qualifies for exemption. Let’s assume the following details for a salaried employee living in Mumbai (metro city):
If you are wondering how to claim HRA in ITR, here is the step-by-step guide:
1. Collect rent-related documents
Keep copies of your rent receipts, rent agreement, and proof of rent payments. These documents are usually required for an HRA claim in an income tax return.
2. Check HRA details in Form 16
Review your Form 16 and verify the HRA received from your employer. In many cases, the employer may have already considered the HRA exemption while calculating TDS.
3. Calculate the HRA exemption amount
Compute the exempt amount using the HRA calculation method explained above.
4. Fill out the correct ITR form
Fill out the appropriate ITR form based on your income sources and filing requirements. If you have capital gains or foreign income, choose ITR-2; else, ITR-1.
5. Enter the exempt HRA amount
Make sure to report your income correctly. The HRA exempt amount should also be accurate and in accordance with the HRA claim rules.
6. Review and submit the return
At the end, double-check all information carefully and submit your ITR form. Even though you are not required to upload the supporting documents with the form, the income tax department may ask for them later.
What if your employer has already considered HRA in Form 16?
If you have submitted your rent proofs to your employer during the financial year, the HRA details will reflect in your Form 16 Part B. In such cases, the exemption details may also be pre-filled for an automatic HRA claim in the income tax return. However, you should always verify the HRA exemption amount, taxable salary, and other income details before filing your return. If you notice any discrepancy, make the necessary corrections while filing the ITR.
What if you are claiming HRA directly in the ITR?
If you did not submit rent receipts to your employer during the year, you can still claim HRA in ITR while filing your return. You will need to calculate the eligible HRA exemption manually, report the correct taxable salary, and keep all supporting documents ready for verification. Also note that Form 12BB has been replaced by Form 124 from 1 April 2026. You should follow the applicable reporting requirements.
If your HRA is already reflected in your Form 16, you only need to verify that it is correctly mentioned in the ITR-1. If you did not provide your rent proofs to your employer, you can still show HRA in ITR-1 in the following steps:
Go to the “Salary” schedule under “Gross Total Income”.
Go to the “Exempt Allowances U/S 10” sub-section and select “10(13A)”.
Enter the eligible HRA exemption amount.
Verify that your taxable salary is adjusted accordingly before submitting the return.
Taxpayers who are not eligible to file ITR-1 because of additional income sources may need to use ITR-2 or another applicable ITR form.
What are the documents required to claim the HRA exemption?
You are not required to submit or upload any documents while filing your ITR. It is a completely paperless process, and no proofs are required to be attached. However, you must keep the following documents ready if you have made an HRA claim:
Rent receipts
ભાડા એગ્રીમેન્ટ
Landlord’s PAN (if annual rent exceeds Rs. 1 lakh)
Declaration of HRA
The income tax department may ask for these documents later during verification.
HRA claim rules and special cases
Here are a few HRA claim rules you should keep in mind when filing your ITR:
HRA exemption is available only under the old tax regime.
You must actually pay rent to claim the HRA tax exemption.
HRA should be a part of your salary package.
You must not be the owner of the house in which you are living.
You can claim HRA if you are paying rent to your parents or siblings. The arrangement should be genuine and properly documented.
You can claim HRA even if you own a house in another city and live in rented accommodation.
If you do not receive house rent allowance from your employer, you can fall back on Section 80GG of the Income Tax Act. This section allows individuals and HUFs (Hindu undivided families) to claim a tax deduction on rent paid, even if there is no HRA. The deduction available is the lowest of the following:
Rs. 5,000 per month (Rs. 60,000 per year)
25% of Adjusted Total Income (ATI)
ચૂકવેલ વાસ્તવિક ભાડુંમાંથી એટીઆઈના 10 % બાદ કરવામાં આવે છે
એ નોંધવું મહત્વપૂર્ણ છે કે, HRA મુક્તિની જેમ, સેક્શન 80GG હેઠળ કપાત પણ માત્ર જૂની ટૅક્સ વ્યવસ્થા હેઠળ ઉપલબ્ધ છે.
HRA નો ક્લેઇમ કરતી વખતે ટાળવા જેવી સામાન્ય ભૂલો શું છે?
Avoid these common mistakes when making an HRA claim in your ITR. These mistakes can not only lead to the denial of the exemption but can also result in tax notices.
Claiming HRA exemption even if you have moved to the new tax regime.
Using the wrong city classification (treating a non-metro city as metro).
Not maintaining rent receipts and the rent agreement as supporting proof.
Not providing the landlord’s PAN even if the annual rent exceeds Rs. 1 lakh.
Paying rent in cash without any trail or evidence.
HRA exemption can be an effective way for salaried individuals living in rented accommodation to reduce their tax liability. However, the exemption is available only under the old tax regime. It’s important for taxpayers to understand the eligibility, calculation method, documentation requirements, and the filing process. It is also crucial to avoid certain mistakes, such as claiming HRA under the new regime and using an incorrect city classification when calculating the exempt amount. A little diligence can help you avoid claim denial and income tax notices.
No. HRA exemption is not available under the new tax regime. If you remain in the new regime, the HRA received from your employer becomes taxable as part of your salary income. To claim an HRA exemption, you must opt for the old tax regime and satisfy the prescribed conditions.
How do I claim the HRA exemption while filing ITR?
To claim HRA exemption, calculate the eligible exemption amount, report the correct salary details in your ITR, and ensure the exempt HRA is reflected in the relevant section. Keep rent receipts, rent agreement, and proof of payment safely, as these documents may be required if your return is selected for verification.
Where do I show HRA in ITR-1?
In ITR-1 (Sahaj), HRA exemption is reported under the salary section. Go to the schedule relating to exempt allowances under Section 10 and enter the eligible amount under Section 10(13A). After entering the details, verify that your taxable salary has been calculated correctly before submitting the return.
Is the landlord PAN mandatory to claim HRA?
The landlord's PAN may be required when the annual rent paid exceeds Rs. 1 lakh. If the landlord does not have a PAN, certain declarations may be needed. Taxpayers should maintain proper records and follow the latest income tax requirements while claiming the HRA exemption.
Can I claim HRA if I pay rent to my parents?
Yes. Paying rent to parents can qualify for an HRA exemption if the arrangement is genuine. There should be actual rent payments, proper documentation, and supporting evidence such as rent receipts. The transaction should not be merely a paper arrangement created only for claiming a tax benefit.
Can I claim both HRA and home loan benefits?
Yes, in certain situations. For example, you may own a house in one city but live in rented accommodation in another city because of your job. In such cases, both HRA exemption and eligible home loan tax benefits may be claimed, subject to the applicable tax provisions and conditions.
What if my employer did not consider my HRA?
If your employer did not consider the HRA exemption while calculating TDS, you can still claim it while filing your income tax return. You will need to calculate the eligible exemption yourself, enter the correct details in the ITR, and keep all supporting rent-related documents for future reference.
Which cities qualify for the 50% HRA limit?
For FY 2025-26 (AY 2026-27), only Delhi, Mumbai, Kolkata, and Chennai qualify for the 50% HRA limit. Bengaluru, Pune, Hyderabad, and Ahmedabad have been added to the metro list from FY 2026-27. However, the expanded 8-metro classification applies only from FY 2026-27 onwards.
30 જૂન 2026
10 મિનિટનો વાંચન સમય
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