Hra deduction in income tax

This query is : Resolved

Shakil Ahmed (Querist)
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25 June 2013 I have submitted all the details of my salary savings and HRA receipt paid @4500/month,while i got HRA Rs.25404 during the year 2012-13.I claimed HRA exemption of Rs.25404.But my emploer did not consider my HRA exemption.What are the rules about this to get such exemption? what documents should I submit?Can I get income tax refund claiming HRA exemption?Last year my department considered the exemption.please tell me what I can do?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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25 June 2013 HRA exemption has the calculation as per sec.10(13A) that is least of the following is allowed as exemption

1. Actual HRA received
2. 40% of Basic Salary (50% in case of metros)
3. Rent paid less 10% of basic salary

Accordingly you can calculate the same