Anirudh stays in New Delhi. His basic salary is ` 10,000 p.m., D.A. (60% of which forms part of
pay) is 6,000 p.m., HRA is ` 5,000 p.m. and he is entitled to a commission of 1% on the turnover
achieved by him. Anirudh pays a rent of ` 5,500 p.m. The turnover achieved by him during the
current year is 12 lakhs. The amount of HRA exempt under section 10(13A) is –
Least of :
60,000 ( HRA Received )
Rs 45600 ( ie , 10% salary Less Rent Paid )
Rs 102000 ( 50% of Salary )
Therefore Rs 45600 will be allowed
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