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Section 11

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HRA Exemption featured image with title text: Calculate It Right - lowest-of-three formula, rent to parents, new 8-city list

HRA Exemption: How to Calculate HRA Deduction, Rent to Parents Rules & the New 8-City List (2026)

16/10/2026 by Rohan Mehta

HRA exemption = lowest of HRA received, rent minus 10% of salary, or 50%/40% of salary. Old regime only. Formula, worked example, rent-to-parents rules, PAN limit and the new 8-city list from FY 2026-27.

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Categories Income Tax Tags 80GG, HRA calculation, HRA exemption, old tax regime, rent to parents, Section 11, Section 134 Leave a comment

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