01 July 2013
My office is situated in Noida in Uttar Pradesh, which officially falls under NCR region but i am residing in Delhi. Please advise: 1. If the rules of exemption of Metro will apply or Non metro. 2. Is there any list of places specified by the IT department which are construed to be metro cities for HRA exemption computation.
01 July 2013
Since you have taken your house in Delhi, parameters applicable to a Metro City will only apply. . You may refer Rule 2A which prescribes the names of 4 cities. .
01 July 2013
The place of residence is considered for computation of hra. So delhi will be considered and delhi being metro city 50% of basic salary will be computed as one of the criteria for exemption us 10(13A)