HRA Exemption India — Rent Receipts, Metro Rules & Form 16
HRA exemption in India: metro vs non-metro, rent receipts and PAN of landlord, and why HRA usually applies under the old regime — verify with Form 16 / CA.
HRA is a calculation, not a refund button
House Rent Allowance exemption is the minimum of a few statutory tests (salary, rent paid minus 10% of salary, and metro/non-metro percentages). Employers report it on Form 16. Our salary-tax calculator is a planning aid — not the Income Tax portal.
Documents CAs actually ask for
Rent receipts, rental agreement, landlord PAN if rent is above notified thresholds, and cancelled cheque/UTR if asked. Paying cash without receipts is a common notice trigger.
New vs old regime
HRA exemption is an old-regime style claim in typical years. If you are on the new regime, HRA exemption may not apply — confirm the current Finance Act / CBDT guidance before you choose a regime.
Frequently asked questions
Can I claim HRA living with parents?
Metro list?
Will ContentVerse file ITR?
In this topic: Salary & income tax
Compare old vs new tax regimes for planning — always verify on the official portal before filing.
Educational guide only. For government schemes, tax, and banking decisions, confirm details on official portals or with qualified professionals.