Schedule 10(13A) – House Rent Allowance (HRA) AY 2026-27
‘Schedule 10(13A)’ in the Income Tax Return form is used to compute the exempt portion of House Rent Allowance (HRA) under section 10(13A) of the Income-tax Act. The schedule requires disclosure of specific salary components and rent-related details to determine the eligible exemption. It captures details such as place of work, actual HRA received, rent paid, basic salary, and dearness allowance. Based on these, the exemption is computed as the least of the following: actual HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (non-metro) of salary.
- Section 10(13A)of Income-tax Act, 1961
- Rule 2Aof the Income-tax Rules, 1962
House Rent Allowance is paid by the employers to the employees to meet the cost of rented house taken by them. The Income-tax law allows exemption up to certain extent in respect of the HRA if employee pays rent for the house which he actually occupies. In case the employee lives in his own house and does not pay any rent, he cannot claim exemption for HRA.
This schedule applies to ITR-1 and ITR-4.