HRA exemption: working copy, 2026-27
HRA Exemption Kit 2026-27 · tools.nineclip.com/systems/hra-exemption/
1. Does it apply?
- HRA line on the salary slip
- Rented home, not owned by me
- Rent actually paid
- Old regime (or not decided yet)
2. Records
- Rent agreement
- Receipt for each month
- Bank lines for each payment
- Landlord PAN (rent over ₹1,00,000 a year)
- Relationship with landlord, if any
3. Least of three, per stretch
| Months | Basic + DA ₹ | HRA ₹ | Rent ₹ | Rent − 10% ₹ | 50% / 40% ₹ | Exempt ₹ |
|---|---|---|---|---|---|---|
| Apr to ____ | ||||||
| ____ to ____ | ||||||
| ____ to Mar | ||||||
| Year total |
4. Hand-over
Rented home city
8-city list? Y / N
Exempt HRA for the year, ₹
Taxable HRA, ₹
Form 124 given on
Re-checked in January on