What you provide
What you provide
- Salary components relevant to the HRA rule
- HRA actually received
- Rent actually paid and city type
INDIA SALARY / RULE 2A
Compare the three HRA exemption limits with your own annual salary, rent, HRA, and city type.
Use boundary
Nirmion calculates all three Rule 2A limits and uses the lowest one, rather than assuming a fixed percentage of HRA is exempt.
HRA exemption = lower of actual HRA, rent paid minus 10% of salary, or 50% of salary in the four metro cities / 40% elsewhere.
What you provide
What you receive
Use boundary
This is an estimate for a typical HRA case. Confirm ownership, occupancy, salary definition, employer treatment, and the applicable tax regime before filing.
Reviewed reference factors