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Basic Salary + DA (Annual)
₹
HRA Received (Annual)
₹
Total Rent Paid (Annual)
₹
Exempt HRA (Tax Free)₹1,80,000
Taxable HRA₹60,000
Exemption is least of:
1. Actual HRA:₹2,40,000
2. Rent - 10% of Basic:₹1,80,000
3. 50% of Basic:₹3,00,000