Understanding and Claiming HRA Exemption: House Rent Allowance (HRA) is a common component of salary for many employees, and a portion of it can be exempted from tax under Section 10(13A). The exemption amount is the least of: (a) actual HRA received, (b) 50% of basic salary + DA (for metro cities) or 40% (for non-metro cities), or (c) actual rent paid minus 10% of basic salary + DA. ... https://nipunhub.com