Calculate HRA exemption under Section 10(13A) — metro and non-metro.
Four cities only: Mumbai, Delhi, Kolkata, and Chennai. All other cities (including Bengaluru, Hyderabad, Pune) are non-metro for HRA purposes — 40% of basic instead of 50%.
No. HRA exemption is only available in the old tax regime. If you opt for new regime, you pay tax on full HRA (no exemption).
Rent receipts for all months claimed. If annual rent exceeds ₹1 lakh, landlord's PAN is mandatory. If landlord has no PAN, a declaration. Rent agreement recommended but not strictly required.
No. HRA exemption is only for rent paid. If you live in your own house (even one you own but haven't registered), you can't claim HRA exemption on rent paid to yourself.