the section-10(13A) formula · minimum of three amounts is your exemption.
your numbers
usually 40–50% of CTC
zero for most private employees
50% of (basic+DA) in metro, 40% non-metro
HRA exempt (tax-free)
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the three legs · minimum wins
HRA exemption is the minimum of three:
1. actual HRA received
2. rent paid − 10% of (basic + DA)
3. 50% of (basic + DA) if metro, 40% otherwise
whichever is smallest. the rest of HRA received is taxable.
available only under old regime. if your landlord's rent per year > ₹1L, you need their PAN. rent paid to parents works — have a legit arrangement. to compare both regimes holistically → /tax or /salary.