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HRA Exemption Calculator

The exact Rule 2A min-of-three calculation. Enter annual figures.

HRA exemption exists only under the old tax regime. If you file under the new (default) regime, your HRA is fully taxable and this exemption does not apply.

This calculator is general information based on Rule 2A of the Income Tax Rules, not tax advice. Figures assume a full year at the same rent and salary; pro-rate for partial years. Confirm with your payroll team or a chartered accountant.

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