House Rent Allowance Is Exempt From Tax. According to section 10 [13a] of the income tax act, 1961, salaried individuals in india can claim an exemption on their house rent allowance (hra). By providing the rental agreement or rent receipts to your employer, you can claim income tax hra exemption without excess tax deduction at source.
A deduction is permissible under section 10 (13a) of the income tax act, in accordance with rule 2a. Hra is covered under section 10 (13a) of income tax act 1961.