List of benefits available to Salaried Persons
[AY 2022-23]
S. N.
Section
Particulars
Benefits
A.
Allowances
1.
10(13A)
House Rent Allowance (Sec. 10(13A) & Rule 2A)
Least of the following is exempt:
a) Actual HRA Received
b) 40% of Salary (50%, if house situated in Mumbai, Calcutta, Delhi or Madras)
c) Rent paid minus 10% ...
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