ITR Filing 2025: As the last date to file income tax returns (ITR) is coming near, the rush to save tax for employed people has also intensified. House Rent Allowance (HRA) is a means for salary employees in which they can get relief from tax. But this time the Income Tax Department has made some necessary changes regarding HRA. If you live in a rented house and have HRA in your salary, then this time, take a discount while filing ITR. But keep in mind that now the rules have become strict than before, especially for those who pay more. Therefore, keep all the necessary documents ready in time. So that, tax relief is also received and there is no problem in filing returns.
What is HRA and how is this tax free?
HRA i.e. House Rent Allowance is a part of your salary, which is given to those who live in a rented house. Under Section 10 (13A) of the Income Tax Act, HRA can get partial or complete tax exemption. But this discount will be available only when certain conditions are fulfilled.
On what conditions do HRA claim get?
You work and include HRA in your salary.
You are living in a rented house, not in your own house.
You have chosen the old tax system (there is no discount on HRA in the new tax system).
When can HRA Claim be done without receipt?
This question is in the minds of many people. Is it necessary to give a receipt of rent every time? The answer is – no. If your annual fare is less than Rs 36,000 i.e. less than Rs 3,000 per month, then you can claim tax exemption on HRA without receipt. In this situation, the Income Tax Department does not ask for any document.
What documents have to be given more on rent?
If you pay more than Rs 8,333 monthly fare. That is, the fare is more than 1 lakh rupees annually, then the rules become strict for you. Now these documents will be necessary to claim HRA.
Rent Reciept
Evidence of rent payment (eg bank statement, UPI payment etc.)
Landlord’s PAN number
If you are unable to give this document, then your HRA claim can be rejected or you can also get a tax evasion notice.
How is HRA discount calculation?
The Income Tax Department performs HRA exemption calculation in three ways and the lowest amount of these three is exempted.
Real HRA found in your salary
Total fare – 10% of basic salary
50% of basic salary in metro cities (40% in non-metro)
Why is the focus on HRA?
This year a new validation system has been added to ITR form. Whatever information you give in this, the system will check it immediately. If you claimed HRA but not given the necessary documents, then your claim may be rejected and you can be considered a tax defaulter.
Who will get the benefit of HRA?
People receiving salary whose salary includes HRA.
Those who have chosen the old tax system.
Those who do not stay in their own house and live on rent.
Those who have a record of rent agreement and payment.
In mind
No receipt of Rs 3,000 monthly or less than Rs 36,000 per annum.
PAN, receipt and payment evidence will be necessary at an annual rent of more than 1 lakh rupees.
Those who choose a new tax system do not get HRA exemption.
Giving incorrect information can cause penalty or claim rejection.
These 6 destinations are the best to visit weekends, reach Delhi and reach in 1 hour