16 July 2013
Yes HRA is a part of Salary and is included in salary while computing TDS. Total HRA is included and then amount exempt u/s 10(13A) is excuded. So effectively only taxable HRA is included.
25 August 2013
HRA tax-ability depends on the calculations as per section 10(13A) If there is excess of HRA then it is to be taxed and tax is payable on that portion which is to be taxed. It also depends on the place of residence and how you are paying the House Rent. so on and so forth.
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