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Thursday, December 18, 2008

HRA - House Rent Allowance Calculation for income tax calculation

How to Calculate the Income Tax Exemption on House Rent Allowance (HRA)?
HRA - House Rent Allowance
It forms a one of prominent portion of your salary earnings. Many people think that they will get excemption from tax whatever they pay as rent. But is not true and there is a lot of complex calculation done before actually deducting from taxable income.
If you look at your pay slip, you will see an amount specified under HRA column. This is the amount given by your employee as Housing Rent Allowance. This entire amount is not tax free. In fact if you dont submit your rent reciept this amount will become taxable.

There is a calculation to be done before actually getting the exact figure.

The Rule is the value which is minimum of following three will be exempted from income tax
1. Hra received
2. 50% of salary (Basic Salary + DA) in case of residential accommodation taken on rent is situated in Mumbai,Kolkata,Delhi, Chennai and 40 % of salary in in any other case.
3 Rent paid in excess of 10 % of salary (Basic Salary + DA)

For Example

If your basic salary + DA= 10000

HRA = 4000

Rent Paid = 2000

calc 1 = 4000

calc 2 = (Metro) 5000 or (non-metro) 4000

calc3 = 2000- 1000 = 1000

The min of these three calculation is Rs.1000 .. So 1000 Rs it the amount excempted from tax ( ofcourse if you submit your bills :) )

There are also lot of free tax calculator available to do this .. but always better to what goes inside.

See ya

- Vinay

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