Mr Surana.Read carefully & reply what is question.There are certain rules & &ages for bifracation.How u are puting 5K basic & 45 K HRA.u must understand the taxablity of perks & tax laws to reply.When bifraction takes place,If any body coming & asking to tax relief? No Dear read the question & reply .Don't reply blindly & do some excersise for answer.Don't u know howmuch tax advantage one can have.perks tax free are very limite but question doesn't ask for this.He is asking for bifracation .I suggest u go thru question twice & reply