HRA exemption Calculation monthly , yearly basis or period basis?

Organizations in India follow different methods for arriving at the House Rent Allowance (HRA) exemption, while calculating income tax on employee salary. Each method produces a different exemption amount. This begs the question, “which is the correct method?” Payroll managers have different opinions on how the exemption should be calculated. Let us examine the methods used for the HRA exemption calculation, and see which method goes well with the letters and spirit of Section 10(13A) of the Income Tax Act, 1961.


As per the Indian income tax law, the HRA exemption should be calculated as the least of the following.

  1. Rent paid in excess of 10% of basic salary.
  2. Actual HRA received by the employee. 
  3. Forty percent of basic salary, if the location of the residence is in a non-metro city/town or 50% of basic salary, if the location of the residence is in a metro city
From the above “least of three” rule, it is clear that HRA exemption amount is determined by a number of factors — Basic pay, location of the residence, rent paid by the employee, and the HRA paid to the employee.

So far, so good. The “least of three” rule looks easy to understand and implement. However, the same rule can be applied in different ways to create different methods of HRA exemption calculation.

Let us assume that an employee, who lives in a metro city, takes home a monthly Basic pay of Rs 50,000, monthly HRA of Rs 25,000, and pays a monthly rent of Rs 25,000. As long as everything remains constant throughout the year, there is no complication. The problem starts once any of the factors changes. Let us assume that the employee has a loss of pay for a month and half, say from August 1 to September 15, but the employee pays full rent in the months of August and September. Let us look at the different methods of calculating the exemption.

Method 1 – Annualized HRA exemption calculation

Organizations using this method calculate HRA exemption by determining the values of the different factors (Basic pay etc.) for the year and applying the “least of three” rule.
a. Basic pay for the year = Rs 50,000 x 10.5 months (on account of loss of pay) = Rs 525,000.
b. HRA paid to the employee = Rs 25,000 x 10.5 months (on account of loss of pay) = Rs 262,500.
c. Rent paid by the employee for the year = Rs 25,000 x 12 = Rs 300,000.
HRA exemption calculation
1. Rent paid in excess of 10% of Basic salary = Rs 300,000 – Rs 52,500 = Rs 247,500.
2. Actual HRA received by the employee = Rs 262,500.
3. Fifty percent of Basic salary (since the location of the residence is in a metro city) = Rs 262,500.
The HRA exemption for the year is the least of the above, which is Rs 247,500.

Method 2 – Monthly HRA exemption calculation

Organizations using this method calculate HRA exemption each month, and add the monthly HRA exemption values to arrive at the exemption for the year.


  1. Monthly HRA exemption amount — after applying the “least of three” rule for each month — from April to July and from October to March = Rs 20,000 per month.
  2. Monthly HRA exemption amount — after applying the “least of three” rule — for August = Rs 0.
  3. Monthly HRA exemption amount — after applying the “least of three” rule — for September = Rs 12,500.
The total of HRA exemption amounts across all months = Rs 212,500 for the year.

Method 3 – HRA exemption calculation for each period of input change

As per this logic, whenever any of the input parameters (Basic pay, Rent paid, HRA, and Metro or Non-metro) changes for an employee during a year, the HRA exemption is calculated. In other words, the year is divided into as many periods as dictated by changes in any of the input parameters, and HRA exemption is calculated for each of the periods. Finally, the HRA exemption amounts for the different periods are aggregated to arrive at the HRA exemption amount for the year.

With regard to the illustration presented earlier, the year is divided into 3 periods, as follows.

  • Period 1: From April 1 to July 31 – when there is no change to any of the input factors.
  • Period 2: From August 1 to September 15 – when Basic pay and HRA change (became zero) on account of loss of pay.
  • Period 3: From September 16 to March 31 – when there is no change to any of the input factors.
HRA exemption calculation

  • HRA exemption for period 1– from April 1 to July 31 = Rs 80,000.
  • HRA exemption for period 2 — from August 1 to September 15 = Rs 0.
  • HRA exemption for period 3 — from September 16 to March 31 = Rs 130,000.
The total of HRA exemption amounts across all periods = Rs 210,000 for the year.

The 3 methods yield different annual HRA exemption amounts – Rs 247,500, Rs 212,500, and Rs 210,000.



Which is the correct method? contd to page -2
[next]
Which HRA exemption method is the correct method?
This is an important question to answer. Depending on the method an organization uses, the tax liability for the employee would be higher or lower, and in turn the government’s receipt from tax on salary income would be higher or lower.

The above illustrations present HRA exemption calculation in the event of changes in Basic salary and/or HRA. In the event of Basic salary or HRA not changing, but the rent amount changing or the location of the residence changing (say, from metro to non-metro), there will still be differences in HRA exemption calculation across the 3 methods.

While there is no explicit instruction from the income tax department as to which method should be used, we believe the “period” method (Method 3, described above) goes well with the provisions of Section 10(13A) of the Income Tax Act.

Landlord's Pan mandatory for payment exceed more than Rs 1,00,000 per annum wef financial year 2014-15

Why many organizations do not follow the Period method? Cond. to Page-3
[next]

Why many organizations do not follow the Period method?

1. Ignorance: Many payroll managers do not seem to be aware of the limitations of the other methods. The income tax department too does not seem to have given any specific instructions on how the exemption should be calculated. The manner in which HRA exemption is calculated in many organizations in India does not exactly fall in line with the Income Tax Act.

2. Limitations in payroll software: The Period method is not easy to implement. Whenever Basic salary, HRA, place of residence, and rent paid change, the HRA exemption has to be computed. Manual computation of HRA exemption for each period is cumbersome and prone to errors. We do not know of too many payroll software (other than Tandem’s HRWorks) in India which can automatically compute HRA exemption whenever any of the input parameters that drive the HRA exemption calculation, change.

We wonder which is worse: cumbersome law or incorrect practice of cumbersome law?

Maybe it is time for a total re-think on the need for HRA exemption itself. Even if the HRA exemption has to exist, the income tax department should provide specific instructions (with clear-cut examples) on how the exemption should be calculated.

Source:TIBS processes payroll for thousands of employees across customer organizations each month. If you are looking to outsource payroll for your organization or looking for a quality payroll software, please get in touch with us.

Email: sales@tibs.in
Mobile: +91 98400 55040
Tel: +91 44 4210 7756

COMMENTS

BLOGGER: 133
  1. i have worked for 3 1/2 in the assessment year 2011-12 i.e., from Aug 2010 to Nov 2010. For the remaining period, I was not working. I am staying in a rented house for all these period. Please let me know if I can claim HRA exemption for entire year or only for the period I had worked for...

    ReplyDelete
    Replies
    1. HRA exemption u/s 10(13A) is eligible for salaried personnel and if HRA is received. Since you have worked and earned salary for 3 1/2 months, the HRA exemption can be claimed for 3 1/2 months only not for one year.

      Delete
  2. For Sri :HRA exemption is allowed for the period you have worked.to calculate HRA exemption Rent paid /HRA received/ SALARY must be taken for same period

    ReplyDelete
  3. my monthly salary is pay 15270 +gp 4200+da 9930+HRA974total 30374 but i have paid house rant Rs 5500PM and Annualy p tax RS 2500. Can i get any relief Income tax and what is my monthly/annualy IT as it a rural area p.c palei ID-purnapalei.palei616@gmail.com

    ReplyDelete
  4. Dear Purna

    yes, You can claim hra exemption fully 974 rs per month. as your rent paid minus 10% of salary is more than hra received .

    ReplyDelete
  5. Hello sir,

    This is sai, My Basic is 17509/- per month. HRA 8754/-, DA is 17068/-. I am staying in Non-Metro city and paying 12000/- rent per month. Can you Please let me know, How much HRA exemption i can get?

    ReplyDelete
  6. dear sai b as the da is changeable half yearly so you should calculate monthly basic.

    to calculate exemption check least of this
    1. rent paid minus 10% of (basic +da)
    2. Hra received

    calculate monthly basis and then add 12 month least value.if figures remain same for complete year then ur calculation is given as under

    1.12000-(10%(17509+17068+grade pay if any))=12000-3458=8542
    2 8754

    exempted hra is 8542 monthly

    ReplyDelete
  7. Hi, For me the least calculated HRA is of the HRA Paid through salary. In that case do i need to submit the rent receipts???

    ReplyDelete
  8. My HRA is 7500.The house i have rented iS in different city where my family is staying n i am on move always with this job.Can i be exempted for hra...please advise

    ReplyDelete
  9. Dear Kaiser ,

    You can not claim rent for family members ,

    ReplyDelete
  10. Dear Orem Nambi,

    Your query is not clear to me . ask in detail

    ReplyDelete
  11. hello sir, this is tarun.4 of frnds live together and pay 10,000.How much shud i show as rent paid 10,000 or 2500 ??

    ReplyDelete
  12. Dear Tarun,

    If you want to claim HRA then show rent payment quarterly by each friend @ 10000 pm instead of 2500 per month by each friend

    ReplyDelete
  13. iam leaving in my own house and for which iam claiming housing loan interest exemption u/s 24(b).I am receiving a monthly HRA of 480 per month,am i eligible for claiming HRA exemption?

    ReplyDelete
  14. property self occupied,claiming hsg loan interest,is hra exempt in any way,my monthly hra is 480

    ReplyDelete
  15. Hi, I stay in thane city, Maharastra. Can I claim the benefit of metro city?

    ReplyDelete
  16. Thane is not covered in metro city

    ReplyDelete
  17. Sir, should I produce Rent Slips to get exemption? Is there any limit for not to produce rent payment proof to the employer?

    ReplyDelete
  18. Production of Rent slip exemption to DDO(employer) is available to employees who are receiving House rent up to 3000 Rs monthly

    ReplyDelete
  19. I AM RECEIVING RS. 3200 PER MONTH AS HRA. CAN I CLAIM REBATE FOR RS 3000 WITHOUT PRODUCING BILL? THE BALANCE RS 200 WILL BE TAKEN FOR TAXATION. RAJAN

    ReplyDelete
  20. No you can not claim HRA exemption without producing rent receipt ,as HRA received per month is exceeding 3000/-

    ReplyDelete
    Replies
    1. what is the minimum limit to claim HRA exemption without producing rent receipt.

      Delete
    2. i am living in TUTICORIN (TN) and getting Rs.710/month as HRA. i didn't produce any rent receipt to office. whether they deduct tax for HRA paid to me???

      Delete
    3. Dear Siva,

      There is no need to produce rent receipt where hra received per month is 3000 Rs

      Delete
  21. Hi thanks for the post...It cleared a no. of doubts..But still have a doubt..
    Basic for the whole year = 130800
    HRA paid = 52320
    Rent paid = 6500*12= 78000
    According to the calculations, HRA exempted would be 52320, but it is 50620 and the difference 1700 has been added to my net taxable income. Can you help me understand where does this figure come in from?

    ReplyDelete
    Replies
    1. DEAR Priyanka ,
      ask query with complete details ,how you come up with figure 52320

      Delete
  22. miss priyanka what is ur DA,CDA and GP?
    HRA Exemption= Rent paid -10% of (BASIC+DA+CDA+GP)

    ReplyDelete
  23. hello sir, i am working in a bank as an officer( basic =Rs16300/-), i am staying in hostel in mangalore and working . i dont have a own house here in mangalore. we have an option called reimbursement of monthly rent payable on approved residential quarters ( in which bank will be paying the rentals of the quarters on behalf of officers up to 4800Rs ) only if we opt to take a house on rent. but instead i opted to stay in hostel (for which i am paying Rs 4000/- including accomodation +food) so because of which i receive a net pay of 6.5% of basic pay as HRA(i.e. Rs1060) . the hostel is registered and it is in leased premises. can i claim HRA exemption for the amount i receive as HRA in salary? my ddo is not accepting any exemption stating that you have to take a house only to claim the HRA under exemption. i am totally confused. pls guide me. whether it is possible to claim IT exemption even if our ddo doesnt accept it and show it under form 16?

    ReplyDelete
    Replies
    1. Dear raghuveer ,

      You can claim HRA exemption. In your case you are receiving hRA and further you are also paying rent so you can claim HRA exemption . However while calculating the HRA exemption you have to reduce food charges from the total payment made to hostel .Further while calculating 10 % of salary you have to include DA also.

      suppose food charges are 1500 in 4000 and da rate is 50 % then calculation will be as under.

      least of the following is exempted.
      1. HRA Received=1060
      2.Rent paid in excess of 10% of salary (10% of (16300+8150)50% da =4000-1500-2445=55Rs
      3 40% of salary 9780

      least is 55 Rs only per month . Further if have to make exact calculations

      Delete
    2. I think ur calculation is wrong, 2nd point that Rent Paid in excess of 10% basic=4000-0.1*16300

      Sudarshan

      Delete
  24. Sir,
    I am a govt. officer staying in delhi and paid Rs. 14000/- per month to his wife,House is her name pl confirm me can i get the HRA Rebate from my office under which section
    thnks
    Naveen Varshney

    ReplyDelete
    Replies
    1. If house is purchased/construct by your wife by your funds then you can not pay rent to your wife. If he owned house from their own resources then you can pay rent to her and can claim HRA exemption

      Delete
  25. Shall Vashi (Navi Mumbai) be cosidered as Metro/ Non-Metro for HRA Deduction? I think just like New Delhi, even it shall be considered as a Metro City. Request professionals to comment.

    ReplyDelete
    Replies
    1. if navi mumbai i covered under municipal limit of Bombay then you can treat it metro

      Delete
  26. We 3 persons are staying in a house and paying a rent of 4500 per month. 2 of us are working in same company. How much can we show as rent paid for each person.

    ReplyDelete
    Replies
    1. please send your salary details as well like Basic ,DA, HRA per month

      Delete
    2. my basic salary is 12000, there is no DA nad HRA is around 5000. Who will check the tax for HRA amount, I mean how the govt checks whether the owner is paying the tax for the rent given by the rented persons.

      Delete
    3. No one can check ,if you want to take risk then you can .

      Delete
  27. Hi my basic salary is 10985
    I live in noida and pay 6000 per month
    How much House rent can i exempt.

    ReplyDelete
    Replies
    1. you have not given the amount of HRA received and amount of DA

      Delete
    2. HRA 6591 no DA

      Delete
    3. Exemption calculation is under .
      least of following exempted
      1. hra received =6591
      2. 40% of salary =4400(appox)
      2. rent paid in excess of 10% of salary =6000-1098=4898

      least of above is 4400 exempted .

      Delete
  28. My bank is deducting TDS on my bank F.D. interest. I have filed form 15 G at the starting of this financial year. My FD interest Is around Rs.220000/-. Can the bank deduct TDS after receiving form 15G?

    ReplyDelete
    Replies
    1. 15G form can only be given if gross total income is less than exemption limit ,as your fd interest is more than exemption limit ,bank can deduct tax even after submission of the form 15G

      Delete
  29. Hai My basic is 35000 and just finished my housing loan. I was taking benefit from Interest paid for H/L. Now can I opt for HRA exemption. HRA is 50% of basic

    ReplyDelete
    Replies
    1. You can claim HRA exemption if you are residing in rented house and paying the rent .

      Delete
  30. Hai My Basic salary is 34330 and HRA is 20598 per month. I am staying in Viajayawada and paying Rs 15000 per month as rent . I have not claimed HRA to my company and company has issued form 16 without considering my HRA . Can i claim HRA while submitting the Income tax returns ,If so pls let me know the procedure for the same. Thx

    ReplyDelete
  31. Can any body reply to the above querry

    ReplyDelete
  32. My father has taken a house on rent and has sublet to me on rent. Rent receipt is issued by landlord on my fathers name who is retired govt personal. My query

    1. Can I claim HRA by taking rent receipt from my father and pay my father by cheque.
    2. Money received in fathers hand is taxable or not as he has paid the same amount to the original landowner.
    Pleas reply ASAP.

    ReplyDelete
  33. Even, I have submitted Rental Agreement, Rent Receipts, DOB of my Landlord (for senior citizen) and Address Proof. However, my HRA is exceeding 180k and my House owner is not having a Pan Card, I submitted Form 60. In our company, our Tax consultants/Auditor they are not considering Form 60 and due to not availability of Pan Card they deducted Tax with minimum HRA (may be around 15 or 17.5 k for senior citizen and i am not sure, how much they considered).
    Is there any provision to apply actual HRA during my Tax Filing?
    Thank you.

    ReplyDelete
    Replies
    1. The good news is that you can apply actual HRA exemption available to you at the time of return filing .This is also written in instruction of Income Tax form

      Delete
    2. Many Thanks, Rajan Gupta, let me try that during the time of return filing.

      Delete
  34. what the hell is this finalised by IT department, its just peenuts even a person not getting exemption on actual HRA paid to landlord. stuidness we are paying tax and gov. of india is wasting this money on Air India. whole bulshit.

    ReplyDelete
  35. Dear Raja Babu Sir,

    From March 2012 my salary hiked 5,00,000 p.a. I'm paying LIC 22,000 p.a. My house rent is 7300 per month. So how much salary i will get on monthly. Please clarify me.

    ReplyDelete
  36. Dear Raja Babu Sir,

    From March 2012 my salary hiked 5,00,000 p.a. I'm paying LIC 22,000 p.a. My house rent is 7300 per month. After tax deductions I'm getting 39800 per month. Shall i increase my monthly salary to more than 39800 per month.

    ReplyDelete
  37. Hi Raja Babu,

    I have worked for two companies in FY-2011-12. April, May in one co. and rest of the FY in another Co. Now the First Co. hasn't included HRA in the exemption. They have only deducted Professional Tax.
    Please let me know if/how could I claim HRA for the first two months of the year.

    Thanks,
    Srinivas

    ReplyDelete
    Replies
    1. Yes , you can claim hra exemption while filing your income tax return .

      Delete
  38. Kindly tell me what criteria should be followed by hostel (in terms of facilities) so that the students residing in hostel wouldn't be able to claim their HRA from fellowship.

    ReplyDelete
    Replies
    1. In fellowship payment HRA component must be shown as payment .

      Delete
    2. Hi Raja Babu

      I am working in an IT company earning an basic of Rs.25K and HRA of Rs.12.5K and I am staying in a hostel in Hyderabad 6500/- per month. Can I claim the HRA exemption and how can I do that.

      Delete
    3. Least of Three is exempted
      1. rent paid in excess of 10 % of salary=6500-2500=4000
      2 Hra Received =12500
      3 40 % of salary=10000

      so 4000 month is exempted from total HRA.

      To claim this benefit you have arrange a rent receipt from hostel

      Delete
  39. Hi Raja,

    I am working in a consulting firm. I receive HRA from my company. I had not declared any rent amount to my employer at the beginning. Therefore, Company has deducted only rent paid my me for the last quarter. However, I had submitted rent receipts for the whole year at the end of the last quarter. Now, I am filing tax returns using ITR-1. Is it now possible to get exemption on the rent paid by me? If yes, where should I fill the actual exemption values.

    Thanks!

    ReplyDelete
    Replies
    1. Yes you can claim exemption now. In itr-1 ,sr no -1,you should fill value of salary at sr number one after adjustment (reduction) of hra exemption amount.

      Delete
  40. hi . my employer has not provided me correct form 16 .they have not included my hra . now how should i claim the same . if i claim it now should i show any recipts or submit any bill if my rent is less than 3000

    ReplyDelete
    Replies
    1. You can claim HRA exemption while filing income tax return . Nothing is to be attached with ITR form . However ITO may call for details if your case comes under scrutiny

      Delete
  41. Hi,

    I need your urgent help.
    I was staying in company accommodation till nov and shifted to my rented house after marriage from nov to march. but my company only added salary component in my salary from jan .. however from nov till dec i was paying rent. how can i claim benefit of HRA exemption for nov and dec

    ReplyDelete
    Replies
    1. If no hra has been paid then no deduction can be claimed

      Delete
  42. Hi,

    I want to know that my company is not providing HRA to me, but I am paying the House rent myself. I want to know that, is there any exemption in ITR for that. my basic salary for the year was 167100. how much refund I could get. there is no amount shown as HRA or value of prequisites as per section12(2).

    ReplyDelete
    Replies
    1. Yes , you avail deduction u/s 80GG subject to few conditions

      http://www.simpletaxindia.net/2009/01/hra-exemption-to-pensioners-meaning-of.html

      Delete
  43. hi, this is shashi. pls let me know about, if i did not taken hra exemption from my company also not provided rent receipts. now i am filling online itr so, under which head/section i can claim the calculated hra amount.

    ReplyDelete
    Replies
    1. First calculate your HRA exemption , the deduct it from salary Income shown on the form 16 and fill net figure after deduction in ITR-1 sr number 1

      Delete
  44. hi, this is mahesh, can u tell me what is the extra exempt limit as: (Insurance Policy, Children fees & Medical claim etc. if any)

    ReplyDelete
  45. Hi, I need your help on this.
    Please guide.
    Basic Salary - 12,484/m
    HRA - 6241/m
    Actual Rent - 14,000/m
    Staying in Panvel, Navi Mumbai.
    How much HRA I can claim.

    ReplyDelete
    Replies
    1. HRA Exempted :Least of three will be exempted
      (1.) HRA Received 6241
      (2.) Rent paid in excess of 10 % of salary 12751.6
      (3.)40% /50 % of salary 6242
      Hra exempted per month is 6241
      Annual exemption 74892

      Delete
  46. Hi Raja,

    I couldn't produce HRA proof before, hence my form 16 doesn't reflect the HRA exemption. Can I still claim refund for the HRA exemption by filling ITR if yes then how can I do that? I am using Taxspanner site for filling my ITR.

    ReplyDelete
    Replies
    1. you can avail hra benefit by deducting HRA exemption from salary amount shown at sr no -1 in itr-1

      Delete
  47. i have deducted HRA amnt from sr no -2 in itr1 is it acceptable

    ReplyDelete
    Replies
    1. It is incorrect 101% read details here

      http://www.simpletaxindia.net/2012/07/e-filing-income-tax-return-common.html

      Delete
  48. i have a loan so interest component i will fill in sr no -2 also i have to claim hra as i am staying in a rented house.this hra amount i should deduct from sr no 1 or add to sr no -2.Kindly help

    ReplyDelete
    Replies
    1. hra exemption should be deduct from sr number 1

      Delete
  49. Dear Sir,
    I work in a hospital and stay in hospital-alloted quarters. I get HRA of 3500 per month and hospital deducts 6000 per month as part of rent for the accomodation.

    My wife also works in the same hospital and gets HRA of 3000 per month but does'nt have to pay any rent as she stays with me. Can she claim HRA exemption?

    ReplyDelete
    Replies
    1. if you are working in not govt office then No issue .Company can make their own rules for payment .

      Delete
  50. Hi

    I work in Gurgaon and pay rent for a rented accomodation for my parents in Ambala. Can that be claimed in HRA as Ambala is 250 KM far from Noida

    Thanks,
    Tarun

    ReplyDelete
    Replies
    1. No , you can not .HRA exemption can be claimed for rented house in which employee himself is residing

      Delete
  51. Hi
    My basic is 9300-4200-13500.
    D.A.-9720
    HRA-1350
    Total sallary-25470.
    I pay 3500 rent per mnth in non metro area.
    Can i get hra exemption?

    ReplyDelete
  52. BP 21110 DA=18999 HRA=6333 TA=2752 RENT PAY =8500PM IN DELHIPL DEFINE HRA EXEMPTION 2012-2013 G.S YADAV

    ReplyDelete
  53. SIR MY BASIC 6500
    HRA 46750
    OTHER ALLOWANCE 46750

    LIVING IN COIMBATORE
    HOW TO CALCULATE HRA

    ReplyDelete
  54. The house is own by wife , which she constructed with her own funds. I am staying in this house and paying monthly rent to her by cheque and obtain rent receicpt also. Can I clain HRA benefit in my IT calculations. She also declares her rent income in her IT retrn.

    ReplyDelete
  55. Is it mandatory that the employee should be paid 10% of his basic salary to rent and should not that be tax exempted?

    For example A is an employee

    A had basic salary 20000
    A had HRA allowance from company is 8000 (non metro city)
    Actual rent he is paying also 8000
    Total basic per year is 240000
    Total HRA recived for year is 96000
    Total Rent paid for year is 96000
    But because of 10% excess from basic rule, he can claim tax exemption as (96000-24000)= 72000, even though he is paying rent of 96000 per year. So is true that one person suppose to spend 10 % basic salary to RENT and should not claim exemption for it?

    ReplyDelete
  56. HRA rent with parents? can i exa.?

    ReplyDelete
  57. I was staying in city A in rented accomodation till nov. moved to another rented accomodation at city A. But stay at city A for 2- 3 days & city B for 2-3 days in a week also on rent. Thus can i claim for exemption, rent paid till nov in City A and DEc till march at City B only.

    ReplyDelete
  58. I have a house jointly owned by father and me and home loan too....
    So in this case how can i claim HRA..
    Please help me...

    ReplyDelete
  59. Sir,
    I am working in an Government organisation on contract basis with a consolidated pay of Rs. 20000 per month. I am paying Rs.2500 as rent per month. Can i claim the same amount as HRA exception per month.

    Ratheesh, Trivandrum

    ReplyDelete
  60. Hi Sir

    Please find my salary structure and suggest me how much amount i can claim for Rent
    BASIC 8000
    HRA 10000
    I am living in Navi Mumbai and paying rent 11500/M, please suggest

    ReplyDelete
    Replies
    1. you will get least of following exempted

      1.HRa received =10000
      2. rent paid in excess of 10 % of salary=11500-(8000 * 10/1000)=10700
      3 50 % of salary=4000

      Delete
  61. Anonymous said...Hi, this is RK, my BAsic is 10,000 and HRA is 9300/Month. What is my Rent exemption for 01/04/2012 ti 31/03/2013

    ReplyDelete
  62. I'm working on a contractual basis under NRHM with a consolidated pay of Rs.40000 pm. I pay Rent Rs.5000 pm. Can I claim HRA and if then how much?
    plz reply

    ReplyDelete
  63. working in pvt co. my Basic is Rs.128688/- pa and da is Rs.3672/- pa HRA is Rs.84216/- pa. how much exemption can i claim?

    ReplyDelete
  64. I am being paid a consolidated pay of Rs 125000. No details of HRA or other is shown in payslip. I pay Rent of 17500 pm. I have rent receipts from the land lord. However, office has stated that as HRA is not shown in the pay slip, they cannot provide deduction for the same, but I can claim deduction when filing IT return. Kindly advise.

    ReplyDelete
    Replies
    1. if no break up i provided you can not claim hRA exemption ,however you can claim deduction u/s 80GG subject to some condition,check details here

      Maximum deduction 2000 per month

      http://www.simpletaxindia.net/2009/01/hra-exemption-to-pensioners-meaning-of.html

      Delete
  65. Hi
    How much exemption can i get under HRA
    my Basic is 3100
    HRA 800 and DA 12100. I pay the rent of 12000 pm.in non metro state.

    ReplyDelete
    Replies
    1. Hra will be fully exempted i.e 800 per month

      Delete
  66. I was receiving Rs.13750 as stipend(without any D.A./ basic Pay/HRA being mentioned) during my post graduate course from April to August 2012.
    Subsequently in my first company I was paid a HRA of 7500 for September, October and November With a Basic Pay of Rs.15000.

    From December 2012 to March 2013 my HRA was Rs. 1600 per month with a consolidated pay of Rs. 115600 (No separate Basic/ D.A. mentioned in Pay Slip).
    I was residing in a Metro city throughout the said period paying a rent of Rs. 10,000 per month.
    How should I calculate my HRA.

    ReplyDelete
  67. my basic salary is 21630,DA is 19467.I stay in Delhi in a rented flat rent is 10000 per month.I did not get HRA rebate in TDS as i did not furnish the rent slip due to some reason.Can i claim refund while filing IT return.I have the rent slips and rent agreement.

    ReplyDelete
    Replies
    1. yes ,you can claim hra benefit at the time of income tax return filing

      Delete
  68. MY SALARY IS 21000 PER MONTH MY BASIC 11550 HRA 8650 CONVEYANCE 800 AND IM PAYING RENT 8000 CAN I CLAIM HRA

    ReplyDelete
    Replies
    1. You can get least of following as exemption from hra
      1. hra received =8650
      2. rent paid minus 10 % salary =8000-1155=6845
      3. 40 % of salary =4620

      so 4620 rupees is exempted and balance 4030(8650-4620) is taxable

      Delete
  69. hi,
    i am an army officer. i am posted at non family field station. my family is staying in delhi at my mother's home. i am claiming hra but i am not getting any exemption on my hra claim. my employer has deducted 20 % tds on my hra claim. am i exempted for any amount or not. if yes hw much?

    ReplyDelete
    Replies
    1. HRA exemption is available only if you are paying any rent for house where you resides .You have not informed about this.

      If you are paying rent then you can claim hra exemption as per details given in above post

      Delete
    2. is it compulsory to pay rent to mother also. do i need to submit some rent cert also.

      Delete
  70. is it compulsory to pay rent to my mother also. do it need to submit rent cert also.

    ReplyDelete
  71. hi Sir,

    I am Central Gov. Servent. I get HRA year 2012-13. I paid Rent whole financial year. In August 2012 I taken Home Loan for House in same city. but i could not shifted. Can I claim HRA exemption and Home loan Principle and Intrest.

    ReplyDelete
  72. Is HRA calculated or paid on numbers of days you worked in a month. Like if out of 30 days my working days are 18. My HRA is 10000 per months and my basic 25000. How much should I expect as HRA. Will I get entire 10K or how does it work? Please Guide?

    ReplyDelete
  73. If the employee is paying rent more than one lakh to different landlords ( three & four ) in a f/y is it mandatory to collect PAN copy of each landlord for availing hra exemption u/s 10 (13a) if no can hra exemption be given

    ReplyDelete
    Replies
    1. Yes,as the limit of 100000 is fixed employee wise not land lord wise. Further if pan number is not provided then exemption can not be allowed by employer .
      However ,employee can claim HRA exemption while filing Income tax return .

      Delete
  74. If the employee is paying rent more than one lakh to different landlord ( three & four ) during in a f/y is it mandatory to collect PAN Number of each landlord for availing HRA ememption u/s 10 ( 13a)

    ReplyDelete
    Replies
    1. Yes,as the limit of 100000 is fixed employee wise not land lord wise. Further if pan number is not provided then exemption can not be allowed by employer .
      However ,employee can claim HRA exemption while filing Income tax return .

      Delete
  75. I pay rs 25000 to my father monthly from my salary basic 18600 + GP 6600..I am a senior resident doctor and reside in house owned by my father. Can I gv rent receipt from my father..if yes then of hw much amount...or can I give less than rs 5000 declaration by myself to my employer of rent paid without rent receipt...or can I claim deduction of hra received in my salary as I get rs 6600 hra and my gross monthly salary is rs 75000

    ReplyDelete
  76. I pay rs 25000 to my father monthly from my salary basic 18600 + GP 6600..I am a senior resident doctor and reside in house owned by my father. Can I gv rent receipt from my father..if yes then of hw much amount...or can I give less than rs 5000 declaration by myself to my employer of rent paid without rent receipt...or can I claim deduction of hra received in my salary as I get rs 6600 hra and my gross monthly salary is rs 75000

    ReplyDelete
  77. Can I get deduction of rs 3000 received monhtly as transport allowance in return filed every yr...

    ReplyDelete
  78. Sir, please explain how to take basic salary for calculating HRA exemption, when i have paid rent for only 5 months in F.Y

    ReplyDelete
  79. Thank you sir for this informative article.
    But i have one problem that
    my annual basic+da is 300000+120000= 420000
    I reaceive Hra annully of 24000
    I pay rent of 36000 yearly
    then who much hra i can claim of exemption

    ReplyDelete
  80. i paid from Apr to Nov - 2017 Rent 12500 /- PAN CARD shared
    Dec to Mar 2018 Rent 8300 /- No PAN CARD Shared

    Can i Hv to share the PAN Card for 2nd LANDLORD

    pls reply on urgent basis

    ReplyDelete
  81. i said from Apr to Nov - 2017 Rent 12500 /- PAN CARD shared
    Dec to Mar 2018 Rent 8300 /- No PAN CARD Shared

    Can i Hv to share the PAN Card for 2nd LANDLORD

    pls reply on urgent basis

    ReplyDelete
    Replies
    1. As per instruction issued by income tax department pan of the landlord is required to be submitted if employee has paid more than 1 lakh rent annually whether it has been paid to one landlord or more than one landlords.Text reproduced hereunder,

      "Further if annual rent paid by the employee exceeds Rs 1,00,000 per annum, it is mandatory
      for the employee to report PAN of the landlord to the employer. In case the landlord does
      not have a PAN, a declaration to this effect from the landlord along with the name and
      address of the landlord should be filed by the employee."

      so in our view limit of one lakh is for employee in a year and not landlord wise ,accordingly you have to provide pan of the second landlord

      Delete
  82. If I have paid rent only for 6 months; then will the HRA factors i.e. HRA, Rent – 10% basic, 40%basic, be taken into account for 6 months only or for 12 months?

    ReplyDelete
    Replies
    1. 6 month only ,further calculate it on monthly basis and then aggregate the monthly exemption

      Delete

Name

. SECURITIES,5,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,7,10(10C),1,1000 court cases judgements supplied to ITO,7,1000 rupee note,3,11-2008,1,11-2010,1,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,13,15h,14,18-12-2009,1,192(1A),5,192A,2,194 I,3,194A,5,194c from 01.10.2009,7,194H,6,194j,14,194LC,3,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,14,234A 234B 234C,10,234c interest calculator,11,234E,15,234F,2,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,4,25 paisa coin,1,271(1)(c),5,271B,2,271H,3,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,18,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,18,3g meaning use,1,40(b),3,43B,4,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,28,44AB NON RESIDENT,3,44ad,17,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,500-1000 notes banned,128,54b,19,54EC,27,54ee,1,54f,21,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,12,8 tips to save tax,2,80C,86,80ccc,3,80CCD,14,80cce,2,80CCF,18,80CCG,6,80d,10,80DDB,13,80EE,3,80G,5,80GG,8,80GGA,6,80GGB,1,80ggc,1,80tta,3,80U,1,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,5,89(1),15,89(1) relief calculator,13,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,17,aakash tablet,1,aam admi,1,aar,2,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,12,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 2010,1,adjustment of advance FBT with advance Tax,2,advance rullings,1,advance salary,2,ADVANCE TAX CALCULATOR,10,advance tax challan,19,ADVANCE TAX CUT OFF AMOUNT,12,ADVANCE TAX DATES,19,AFFIDAVIT,2,AG Projects Technologies Ltd RT,1,age 80 addition pension,2,aibea wage revision,1,aibea wage revision latest news,1,aiboa,1,aiboc,1,aiboc wage revision,1,AIG,1,AIR,10,airline ticket booking tds,7,airlines,3,all is well,1,allowances,5,allownces,4,alphabet of inspiration,1,alteration on check allowed,3,alternate minimum tax,4,AMENDED 3CD,12,amendment in companies bill 2011,2,amendment in gratuity act 2010,5,amendment in registration service tax,4,AMENDMENT IN SERVICE TAX ON RENT,6,amendment to finance Bill 2010,1,AMNESTY SCHEME 2007,2,amt,2,Anna Hazare,2,anna hazzare bill vs govt lokpal bill,1,appeal,15,apply for new pan card against old pan card,3,aqb,1,arbitration,2,arrears of salary,4,arrears of sixth pay,6,ARRERS TAX,2,AS-12,1,ASBA,1,assessee in default,2,ASSESSMENT REOPENING,5,ASSESSMENT YEAR 2008-09 REFUND,1,atm,13,atm 100 per day,2,atm cash without card,2,atm tips,9,atm wrong debit,1,audit cases itr filing,2,audit limit enhanced,13,Audit Questionaire,1,AUDIT REPORT,60,AUS VS IND.INDIA VS SL,1,Automated teller machine,1,AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX,7,ay 2010-11,1,bad debts,2,Balwant Jain,102,Bank,5,Bank account,15,bank audit,3,bank audit 2012,1,bank charges,19,BANK SALARY,2,bank strike 06/07/09 and 07/07/09,1,banking law amendment,1,banknotes,6,banks npa provisioning,3,BARE ACT,4,bare rules,1,BASE RATE BY BANKS,2,bcct,1,benami property,1,BIMAL JAIN,311,biometric pan card,3,black and white form not acceptable,2,black money,27,BLOCK PERIOD,1,blogging,1,bobay refund,1,BONUS,2,bonus share,2,book discount,5,BOOK ON EFILING,1,BOOK REVIEW,1,books of accounts,6,BOOMING INDIAN ECONOMY,3,both House rent allowance,8,both hra and house loan,15,Brass Scrap,3,BRIBE CASE,1,BROKER,3,BSE,1,bsnl broadband,1,bsnl broadband usage,1,bsnl land line sms alert,2,BSR CODES,3,BUDGET 2009,18,budget 2010,28,budget 2010-11,4,budget 2011,13,BUDGET 2012,38,budget 2013,17,BUDGET 2014,39,BUDGET 2014 CONTEST,6,budget expectations,8,BUDGET HIGHLIGHTS,11,budget live on computer,4,budget live telecast,4,budget notification,1,budget on tv,1,budget speech,13,BUDGET SPEECH DOWNLOAD,2,Budget-2014,2,Budget-2015,45,BUDGET-2016,71,budget-2017,28,BUDGET-2018,32,BUDGET08,5,BUDGET2018,1,Business,5,BUSINESS AND PROFESSION MEANING,1,BUSINESS COVERED UNDER 44ab,2,BUY HOUSE,3,C FORM,5,CA CAN ONLY AUDIT MVAT,4,CA CLUB INDIA,1,CA GIRISH AHUJA,3,CA NITIN GUPTA,5,CA PARDEEP JAIN,5,CA ROHIT GUPTA,4,ca services,3,CA sudhir Halakhandi,1,CA Swapnil Munot,13,CA Vikas Khandelwal,9,calculate arrear,1,CALCULATE NEW PAY,2,calculate your emi,4,calculation of tax on salary arrears,4,CALCULATOR,61,CALCULATOR REVISED,1,capital asset,4,capital formation huf,3,Capital gain,41,capital gain account scheme 1988,11,CAPITAL GAIN INDEX,30,capital gain on repayment of loan,2,capital gain on tenancy rights,1,capital goods,3,capital revenue,1,CAPITAL SUBSIDY,3,CAR LOAN,1,CAR LOAN RATE INCREASE,12,carry forward of losses in late return,4,cas,1,cash flow statement,1,CASH PAYMENT DIS ALLOWANCE,10,CASH PAYMENTS EXCEEDING 20000,4,CASH SUBSIDY,3,Cash Transaction 2016,8,cbdt,13,cbec,9,CBI ARRESTED,1,centeral sales tax rate,2,CENTRAL PAY COMMISSION,6,CENTRAL PROCESSING CENTER,2,CENTRALISED PROCESSING OF RETURNS,1,Cenvat,62,CENVAT Credit Rules,80,cgas 1988,3,challan,7,challan 281,10,CHALLAN 289,1,challan correction,8,challan Form 17,11,CHALLAN STATUS INQUIRY,1,change,1,change in cst rate,5,change in excise duty rates,9,CHANGE IN PAN ADDRESS,3,CHANGE IN PAN DATA,7,change in tds rates in budget,13,changes,1,CHANGES IN SERVICE TAX ACT,58,changes in new itr forms,11,CHANGES IN TDS,11,CHARGES ON CASH PAYMENT OF CREDIT CARD BILL,2,charitable organisation,4,check name from PAN,2,check tds deducted online,3,Cheque,12,cheque bounce,7,cheque payment before due date,8,cheque tender date /realisation date,4,Cheque Truncation,7,CHEQUE VALIDITY,9,child care leave,3,CHILD DEPENDENT PREMIUM,1,CHILD MARRIED PREMIUM,1,child plan,1,childeren name,1,children education allownces,9,chip based atm card,4,cibil,13,cibil for companies,5,CII 2007-08,1,CII 2008-09,2,CII 2010,1,cii 2012-13,1,CII2011-12,1,cin,2,CIRCULAR 3/2010 DT 2.03.2010,1,CIRCULAR 8-2010,1,CIT v. Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,4,complusory payment of taxes,1,COMPOSITE SUPPLY,3,Composition scheme GST,14,Composition scheme service tax,2,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,2,consumer loans,1,Consumer Price Index,2,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,9,CONTRIBUTORY PENSION FUND,3,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CorpMcash,1,corporation bank,3,correction etds,10,CORRECTION IN PAN DATA,8,correction in section,4,CORRECTION RETURN,6,CORRECTION RETURN.ETDS,7,cost accounting,5,cost audit,6,cost inflation index,20,cost inflation index 2012-13,2,COST INFLATION INDEX FY 2010-11,1,COST INFLATION INDEX FY 2011-12,1,COST OF INDEXATION CALCULATOR,5,court case in entry tax punjab,2,cpc phone number,6,cpf,7,Credit card,17,CREDIT CARD BILL PAYMENT ICICI BANK,6,credit scores,6,cricket team,1,critical illness,1,CROSSED DEMAND DRAFT,2,CRR,14,crr reducred,1,cryptocurrency,1,CS DIVESH GOYAL,69,CST,12,CST 3% OR 2 %,3,cst act 1956,1,cst form,6,CST FORM STATUS,1,cst rate changed,3,CST REDUCE RATE,4,ctt,3,currency,2,CURRENCY TRADING ILLEGAL,1,custom,4,custom changes in budget,14,cusual leave,1,DA MERGE,2,da rate,16,da rate 01.07.2012,4,da rate january 2013,4,da rate july 2012,3,da rate wef 01.01.2012,4,date extension,4,DDO ASK RENT RECIPT,1,ddt,4,dearness allowance,15,Debit card,11,DEBT EQUITY RATIO,1,debt funds,11,debt trap,1,declared goods,1,DEDUCTION 80C,6,deduction for higher studies,3,deduction on saving bank interst,2,deduction u/s 80DD,5,Deemed income of employee,1,deemed services,1,defective return,4,defence officers,1,defence pay,1,defence pay scales,2,DELAY IN FILING,3,delete ledger in tally,1,DELHI HIGH COURT,11,demat,4,deposit tax of two quarter in single challan,3,depreciation,15,depreciation on car,3,depreciation on commercial vehicle.,2,DEPRECIATION ON INTANGIBLE ASSETS,3,depreciation rate,13,depreciation rate 2009-10,3,DETAIL AFTER E FILLING,1,DETAIL OF TIN,1,Determination of value,1,DIFFRENT TYPE OF TAXES,1,digital signature,10,din,4,direct payment in bank account,1,DIRECT SUBSIDY,10,direct tax bill,6,direct tax changes in budget,20,direct tax code,39,direct tax code 2009,6,dis,1,Disability insurance,3,discussion Paper,4,distribution of salary,2,dividend distribution tax,2,dividend striping,1,dnd,1,do not call.,1,document identification number,1,document ientification number,1,documents required for service tax registration,5,domestic transfer pricing,5,donation,2,dot,1,double taxation,1,dow jones,1,download,1,download 89(1) relief calculator,7,download direct tax code 2012,10,download form 16A,7,download fvu,28,download idfc INFRA BONDS FORM,1,draft reply,1,drawback rates,2,dtaa,4,dtc,10,DUE DATE AY 2010-11,2,due date ay 2011-12,3,due date extended,54,due date extended to 31.08.2012.,2,due date for service tax return,36,due date form 16,19,due date form 16a,10,due date June,2,due date march tax,9,due date of return 2008-09,3,due date pf esi,6,due date to deposit tds,15,DUE DATES,15,DUE DATES CALENDAR,7,DUE DATES CALENDER,8,DUE DATES INCOME TAX,23,DUE DATES SERVICE TAX,42,DUE FAMILY PENSION,1,DULICATE PAN,1,DUPLICATE TAN,5,dvat,8,e book Income Tax rules,3,e book on service tax,22,E ERA OF TAXES,1,e filing do and don'ts,7,e filing of audit report,10,e filing processing status,8,e filing software excel free,4,e filing through evc,7,e filing utilities,6,e mode for notice to shareholder,1,e notice to share holder,1,e payment of epf,5,E PAYMENT OF EXCISE DUTY,2,e payment of income tax,5,E PAYMENT OF SERVICE TAX,4,e payment of tds,8,E STAMP DUTY,1,e tutorial for TAN registration,3,E-1 FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,9,e-payment of taxes,6,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,E-WAY-BILL,13,earn from home,1,earned leave,2,Easy Exit Scheme,1,ebay,1,EBOOK,65,EBOOK ON SERVICE TAX,23,economic survey,6,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,5,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,28,efiling of excise return,6,efiling registration problem,18,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Verification Code (EVC),7,elegent card on holi,1,ELSS,18,EMANAGEMENT OF TAXES,1,EMI CALCULATOR,8,empanelment as branch auditor,2,EMPLOYEE PROVIDENT FUND,8,employee state insurance,1,employee state insurance act 1948,1,employee state insurance act Limit,1,employer e sewa,4,eMudhra Consumer Services,1,entries r off in 50 paisa,1,entries rounded off in rs,1,ENTRY TAX,5,entry tax punjab,2,epf,51,epf challan,33,epf claim,12,epf e passbook,8,EPF FAQ,32,epf int rate 11-12,6,epf interest exemption,11,epf interest rate,24,epf interest rate for fy 2010-11,8,epf limit,8,epf online,12,EPF ONLINE CHALLAN GENERATION,4,epf statement,6,EPF TRUST,1,epf withdrawals,12,epfo,41,equal monthly installments,2,equity funds,7,ER-1,2,ER-2,2,er4 form online,1,error in etds return,10,error in st-3,5,esi,6,esi contribution,3,esi limit 10000,1,esi limit 15000,4,esi limit from 01.05.2010,1,esi return,1,ESOP,4,ETABF,1,ETAX,2,etcs,10,etds,33,etds correction,17,etds defualts,2,etds due date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,22,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,11,EXCEL 280,2,excel add in,1,EXCEL CII,5,excel form 16,9,EXCEL SHORT CUTS,9,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,3,exci,1,excise,9,excise changes in budget,17,EXCISE FORMS,1,excise notification,2,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,5,exclusion from capital asset,1,exempted capital gain,6,EXEMPTION GST,3,exemption limit increased,3,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,21,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family pension,7,FAQ,58,faq on fbt on esop,3,FAQ VAT,8,fast facts,1,father can claim for son studies,1,FAX FROM COMPUTER,1,FBT,6,FBT CALCULATOR,3,fbt challan,1,FBT ON ESOP,5,fc(r) ACT,1,fd interest rate,4,fdi in insurance and telecom,4,fdr,13,FEMA,3,FIGURES TO WORDS,2,fii,1,file free etds statement,1,file validation utility,3,Finance,2,finance act,9,Finance Act (2) 2009,2,finance act 2010,1,Finance act 2011,1,FINANCE ACT 2012,4,finance bil 2012,6,finance bill 2010,3,finance bill 2011,3,finance bill in lok sabha,8,finance bill top news,1,finance bill(2) 2009,1,Finance Minister,6,finance ministry,3,financial adviser,6,financial crises,1,FINANCIAL PLANNING,21,Financial Services,2,first class rail passenger fare from 01.10.12,3,first discussion paper on gst,5,first name in pan card,2,first quarter fringe benefit tax adjustment,1,fiscal cliff,1,FIVE IN ONE,1,FIVE IN ONE TAX CALCULATOR,1,Fixed deposit,21,fixed maturity plan,8,FLOW CHART ON FBT ON ESOP,3,fm speech on 07/05/2012,1,fmc,1,FMV OF ESOP,3,FMV UNLISTED COMPANY ESOP,2,FN 275-192-2009,1,FOREIGN COMPANT FBT ON ESOP,1,foreign direct investment,1,foreign dividends,2,foreign exchange money changer service tax,3,foreign individual in shares,1,Forensic Auditing,1,Forex derivatives tax,3,forex trading,3,forget password,2,Form 10E,1,FORM 16,18,FORM 16 A SOFTWARE,5,FORM 16A,15,FORM 16A FROM ETDS FVU,3,form 16A from fvu,1,form 16a from nsdl,6,FORM 16A GENRETION SOFTWARE,3,FORM 16A PDF,2,fORM 16aA IN FIVE MINUTES,1,form 18 punjab vat act,1,form 26as,32,form 26q,4,form 26q online free,4,form 29C,1,form 49a excel/pdf/online,5,formation of huf,14,forum site,1,FORWARD CONTRACTS ACT 1952,1,fpo,1,fraud mail,4,free auto filler for epayment of taxes,4,FREE CHALLAN SOFTWARE,2,free e filing Income tax return 11-12,2,free epayment auto filler of challan,3,free etds return,12,free etds software,7,FREE INCOME TAX ACT,2,free income tax return,3,free itr-1,8,free itr-2 e filing,3,Free online Books of Direct Tax for F.Y.2008-09,2,free online greeting card holi,1,free samples,2,FREE SOFTWARE,1,FREE SOFTWARE FOR ETDS,4,FREE TOOLBAR WITH SEARCH,2,Fringe Benefit Tax,2,full partition of huf,2,future and options,8,fvu,7,FVU 2.130,1,FVU 2.131,1,fvu 2.216,1,fvu 3.0,1,fvu 3.2,1,fvu 3.3,2,fvu 3.4,1,GAAR,8,GAIN ON SALE OF SHARES,16,GAR-7,2,gas cylinder,1,GAZETTE NOTIFICATION,4,gdp,1,General anti avoidance rule,4,general insurance,1,general provident fund,1,generation company,1,GIFT BY NRI,5,gift deed to huf,7,gift from relative,14,gift in kind,13,gift on marriage,10,gift tax,18,gmail,2,Goal calculator,2,gold bond scheme,11,gold deposit scheme,8,GOLD LOAN,11,Gold Monetization Scheme,6,gold silver rates 10 years,4,Goods and Services Tax,22,GOODS TRANSPORT AGENCY ABETMENT,10,goods transport agency service tax,10,GOOGLE SEARCH,1,google tool bar,1,Gopal Kumar kedia,1,got approved from president,1,GOVT NOTIFICATION CST,2,gpf interest rate,4,gpf interest rate 8.6 %,1,gpf interest rate 8.8 %,1,gratuity,11,gratuity limit enhanced,5,Green-channel banking,1,GREETING CARD ONLINE,3,GROSS RECEIPT MEANING 44ab,7,GST,475,GST ADVANCE RULING,1,GST CHALLAN,8,GST INVOICE,14,GST PAYMENT,7,GST RATE CHART,36,GST REFUND,3,GST REGISTRATION,4,GST RETURN,54,GST SUGGESTIONS,3,GST TDS,5,GTA,14,guarantee Nav,1,guidelines for selection of cases,3,gujrat vat act,1,half pay leave,1,HAPPY DIWALI,4,HAPPY NEW YEAR,6,HBA-HRA,7,hdfc bank,5,Health care,1,Health insurance,16,health plans,3,health service,2,help on tax,1,HIGH VALUE TRANSACTION,6,HIGH-VALUE TRANSACTIONS,3,HIGHER SECONDARY CESS,6,HIGHER TDS WITHOUT PAN 01.04.2010,4,HINDU UNDIVIDED FAMILY,15,hiring motor vehicle,2,holi card,1,holiday,5,holiday on election day,4,holidys,2,Home insurance,5,home loab,1,HOME LOAN,35,hospitals,1,house budget,1,house completion,3,house loan 150000 or 30000,5,house loan and tax svaing,21,house loan at discounted rates,7,house loan on two houses,7,house loan reduuced,2,house property,10,house valuation,5,house wife,1,how to calculate income on salary,1,how to calculate new basic,1,how to calculate new da rate,5,how to claculate income on salary,8,how to file correction statement,6,how to fill date column in punjab vat form 18,2,HOW TO FILL ITR-2,2,how to fill tds challan 280,9,how to invest in Mutual funds,8,how to pay service tax online,4,HOW TO SELECT ITR FORMS,2,How to use atm,5,HRA and house loan,14,HRA AND TRANSPOT DEDUCTION IN Q4 SALRY RETURN,2,HRA CALCULATION,9,HRA CALCULATOR,11,HRA EXEMPTION,1,HRA EXEMTION,6,HRA FAQ,7,HSC ACC CODE,3,huf and 54B,5,HUF CAPITAL,5,HUF CONTRACT POWER,1,huf creation deed,4,HUF DEFINITION,4,huf formation,5,HUF KARTA,4,huf member name,2,HUF PARTITION,5,HUF TYPE,1,ICAI,56,icai suggestions,6,ICAI tool bar,5,ICDS,2,ICES,1,ICICIBANK CREDIT CARD,8,idfc infra bonds,3,ifci,3,IFRS,4,ifsc,1,iifl,1,immovable property,12,IMPACT OF GST,70,implementation of report,2,import,3,IMPORTANT DUE DATES,7,INCOME FROM HOUSE PROPERTY,17,Income from Mutual funds.,13,income from other source,1,income from share equity,14,income processing pending,1,Income tax,12,income tax slabs fy 2008-09,1,INCOME TAX ACT,2,INCOME TAX ACT EBOOK,2,income tax act tds 194C,3,Income tax benefit in budget,1,INCOME TAX CALCULATOR,18,INCOME TAX CALCULATOR 09-10,5,income tax calculator 12-13,2,Income tax calculator 2011-12,3,income tax case selection,1,income tax changes in budget 2010,1,income Tax circular,2,income tax circulars from 1961,1,income tax code 2009,1,income tax due date extended,4,INCOME TAX FORM FILLABLE,1,income tax forms,5,income tax help tool bar,2,income tax notice on late deposit of tds,1,Income tax notification,4,income tax notification from 1961,1,income tax office,4,income tax payment through atm,1,income tax rate chart. i tax rates 12-13,3,income tax rates after budget 2012,2,income tax rates fy 2013-14,1,income tax refund,30,income tax return,25,INCOME TAX RETURN 16-17,15,income tax return 2011-12,9,INCOME TAX RETURN 2015-16,65,INCOME TAX RETURN AY 18-19,14,income tax return due date,18,INCOME TAX RETURN EXEMPTION,6,income tax return form,5,INCOME TAX RETURN FORM 12-13,16,INCOME TAX RETURN FORM EXCEL,4,income tax return form itr-2,1,income tax return last date,5,Income tax rules,7,INCOME TAX SLAB,9,income tax slab in dtc,1,income tax slabs,6,INCOME TAX SLABS AFTER BUDGET,3,income tax ules 9th amendment,1,INCOME WISE ITR FORMS,2,INCOME-TAX-RETURN-AY-17-18,18,INCOMETAX 6TH PAY,2,inconsistancies in etds returns,10,inconsistencies in etds returns,3,IND AS,1,ind-as,2,INDEMNITY BOND,1,India against corruption,3,india budget,2,INDIA VS AUS,1,India win world cup,1,INDIAN BANK CHARGES,7,INDIAN INCOME TAX CALCULATOR 2007-08,1,indian rupee,3,indirect tax proposals,4,INDIVIDUAL HUF TAX RATES,5,indusind bank,1,INFLATION INDEXED NATIONAL SAVING SECURITIES,1,infosys,1,infra bonds limit increased,1,infrastructure Bonds,13,inoperative accounts,8,INPUT SERVICES,4,INPUT TAX CREDIT,9,instruction no 9/2010,1,INSTRUCTION TO FILL ITR-2,1,Insurance,15,insurance claim,2,Insurance policy,9,intangible assets,1,INTER BANK MOBILE TRANSFER,7,inter haed loss adjustment,2,interest,1,interest free laon,2,Interest from bank,3,interest on borrowing capital,3,INTEREST ON HOUSE LOAN,35,INTEREST ON LATE DEPOSIT,12,INTEREST ON LATE GRATUITY PAYMENT,1,interest on ppf account,15,interest on self occupied house,1,interest on small savings,9,interest rate on late deposit,3,interest rate on tds late deposit,3,interest taxable on saving,3,interim budget,5,internal auditor,1,international taxation,7,INTIMATION U/S 143(1),6,Investing,4,Investment,4,investment in shares,2,Investment management,6,investment yogi,1,IPL 2011,1,ipo,5,IRDA,22,irds,1,it calculator 2009-10,1,itat,5,Itax calculator ay 2011-12,2,itax calculator fy 10-11,1,itns 280,2,itns 281,1,itns 282,1,itns 283,1,itns281,2,itr -3 excel 2010-11,1,ITR 11-12,2,itr 2 excel,2,itr 2 rpu,3,itr 4 e filing utility,4,itr 4 fy 2010-11,1,itr 4 rpu,1,ITR AY 18-19,15,ITR EFILING SOFTWARE,10,ITR FORM 12-13,5,itr form 13-14,16,itr form 2 ay 2011-12,1,itr form 2008-09,4,itr form 2011-12,4,itr form 2013-14,1,ITR FORM SAHAJ,16,ITR FORM SELECTION,4,ITR FORM SUGAM,6,itr forms,24,itr forms ay 2009-10,4,ITR RPU 2010-11,2,ITR RPU AY 2008-09,2,ITR RPU AY 2009-10,1,ITR SOFTWARE,3,itr sugam,5,ITR V STATUS,4,ITR WORD FORMAT,1,itr-1 2010-11 ay,6,ITR-1 EXCEL 08-09,2,ITR-1 EXCEL 11-12,1,ITR-1 rpu in excel free,1,ITR-2 AY11-12,2,ITR-2 EXCEL 08-09,2,itr-2 excel 2010-11,4,ITR-2A,1,ITR-3 EXCEL 08-09 AND ITR 4 EXCEL 08-09,1,itr-3 rpu,1,itr-4 efiling .itr-5 efiling,5,ITR-4S SUGAM,3,ITR-5 EXCEL,2,itr-6,1,ITR-7,2,ITR-V,26,itr-v status,19,ITUR FORM SUGAM,1,jan 2012 da rate,3,jan lokpal bill,5,jan lokpal vs lokpal bill,2,JAVA BASED INCOME TAX RETURN FORMS,1,JCO,1,Jewellery,6,job switch,2,Job work,11,joint employment,1,joint name,4,judicial decision,1,karnataka high court case,5,key highlights,1,kisan vikas patar,2,KKC,2,KNOW ALL ABOUT TDS,1,KNOW PAN STRUCTURE,7,know the ip address of sender yahoo mail,3,KNOW YOUR,10,KNOW YOUR CST NUMBER,5,know your customer,6,KNOW YOUR DIVISION CODE,1,know your epf balance,12,know your ip address,1,KNOW YOUR LOCATION CODE,2,know your pan,28,know your pan address,2,KNOW YOUR PPF,12,know your refund status,20,KNOW YOUR REFUND STATUS ONLINE,10,KNOW YOUR SERVICE TAX NUMBER,9,know your tax deducted,2,know your tax deposited,2,KNOW YOUR TIN,8,KNOW YOUR VAT/TIN NUMBER,4,Krishi Kalyan Cess,15,krishu kalyan cess,1,KV Kamath,1,kvp,7,kyc,13,LAHMAN BROTHERS,1,land lord pan must,2,laptop,1,LARGE TRANSACTION,3,last date to deposit tds,1,LAST DATE TO FILE ETDS RETURNS,2,last date to file itr 2007-08 extended,1,late deposit of tds,2,LATE FILING OF ITR-V,20,late funishing of return,4,late payment of service tax,4,latest depreciation rates,9,latest income tax circulars,1,latest income tax notification,1,latest notification,3,latest tds rate chart,20,leave,2,leave encashment,8,LEAVE TRAVEL ASSISTANCE,5,Leave Travel concession,6,less,1,liaison office,1,lic,7,lic jeevan vaibhav,1,LIC JEEVAN VRIDDHI,2,lic table 145,1,Life insurance,42,life insurance agent,10,life insurance broker,4,LIFE INSURANCE POLICY,33,LIFE INSURANCE POLICY AND TAX SAVING,19,LIFE INSURANCE PREMIUM,16,Limit for court case,3,Limit of gratuity under income tax,5,LIMIT UNDER SECTION 44AF,2,LIMITED LIABILITY PARTNERSHIP,8,liquidity crises,2,list of taxable service,2,LIVE BUDGET STREAM 2011,1,LLP,9,LLP RATES,1,loan against fdr,4,loan against property,1,loan eligibility,2,loan for higher education,3,LOAN ON PPF,5,loan repayment period calculator,1,LOAN SECURITISATION,1,Lok sabha election results/trends all states and all seat,4,lokpal bill,2,long term capital gain,21,low cost laptop,1,lpg,6,lt infra bonds,1,LTC BY AIR,7,LTC OUTSIDE INDIA,2,LTCG,9,lucknow chartered accountants,1,macro,2,mail frauds,1,mail scams,1,mandap keeper,4,mandatory e filing service tax return,15,mandatory epayment of taxes,12,Manoj Agarwal,9,manpower,9,marked to market,1,marketable product,1,MasterCard,4,mat,3,maternity leave,3,MCA-21,15,McDowell and Co. Ltd. (154 ITR 148),1,meaning of transfer in capital gain,1,meanings of finance terms,6,medical insurance premium,14,MEDICAL OFFICER,3,medical u/s 80D,28,MEET,1,MENREGA,1,merge ledger in tally,1,MICR CODE,5,Microsoft,4,Microsoft Excel,7,military pay,2,minimum alternative tax,8,minimum balance,4,minimum experiance for bank branch auditor,1,minimum experience for bank branch auditor,1,minimum service,1,minimum wages,5,mip,1,mis matching,12,MISTAKES IN ETDS RETURN,5,mistakes in itr,1,mistakes in return filling,1,MIXED SUPPLY,2,Mobile Number Portability,5,MOBILE WALLET,1,Money,3,MONEY MATTERS CASE,1,Money Mistake,2,monthly income plans,3,monthly income scheme,5,MOTOR INSURANCE,2,MRTP,2,ms excel,1,MS OFFICE,2,MSME,2,multipal challan,2,multiple pan,2,Mutual Fund,50,mutual funds and tax,28,MVAT AUDIT,7,mvat audit form 704,4,Nabard Bonds,2,name break up in pan,1,nandan nilekeni,1,NATIONAL ELECTRONIC FUND TRANSFER,1,National Identification Authority,1,NATIONAL SAVING CERTIFICATE,2,NAV,1,NEFT,10,NEGATIVE LIST FOR TAX ON SERVICES,31,Net asset value,3,net banking,3,new excise return form,3,new 194 c,5,NEW BASE RATE INTEREST,1,NEW BASIC AND GRADE PAY,2,new basic formula,1,new coin,1,new cut off limit for TDS,2,new da rate,10,new deduction,3,NEW EST-1,1,new etds requirement,1,NEW EXCISE DUTY ITEMS,2,New Foreign Trade Policy,4,NEW FORM ITR FY 2010-11,1,new fuv 2.110,1,new fvu 2.128,3,new income tax act,1,new income tax calculator,5,NEW INCOME TAX RATES,26,new income tax return form 2010-11 itr-1,3,new income tax return form 2010-12 itr-1,1,New Infosys Chairman,1,new itr form,5,NEW ITR FORM AY 2011-12,3,new itr forms,13,NEW ITR FORMS EXCEL,6,new jeewan dhalan,2,NEW PAN APPLICATION,13,NEW PAN CARD,7,NEW PARTNER ADDED,1,NEW PAY BAND,2,NEW PAY SCALE FOR UNIVERSITIES COLLEGES,1,NEW PAYSCALE FOR PROFESSOR LIBRARIAN DPE,1,new pension scheme to govt employee,12,NEW RUPEE SYMBOL,5,new rupee symbol font,2,new sahaJ tax form,5,new section 44AF,2,new service tax rate 12.36,6,NEW SERVICES UNDER SERVICE TAX,8,new tax form,1,NEW TAX RATES,5,new tds rate 2010-11,10,new tds rates fy 2009-10,11,new tds rules applicable.,8,NEW TDS RULES FY 2010-11,4,New Year's Day,1,newly weds,1,nhai bonds,4,nhai capital gain bond,3,nhai tax free bonds,4,nifty,1,nil etds challan,4,nil etds return,5,nil tds on transportor,5,no return for salary,2,No.402/92/2006-MC (10 of 2008),1,nomination,1,non deduction certificate,1,non deposit of TDS,1,non performing assets,1,NON RESIDENT INDIAN,15,NOR,1,note security features,3,NOTES ON 3CD,10,notice of meeting through email company,1,notice pay,3,notices etds,2,notification 19/2008 service tax,1,Notification 19/2009-ST,1,notification 22/2011,1,notification 23/2011,1,notification 24,1,NOTIFICATION 25/2012,7,Notification 26/2011,1,notification 3-2011,1,notification 32/2009 dated 27.03.2009,1,NOTIFICATION 36/2011,2,NOTIFICATION 41 DT 31.05.2010,1,notification19.03.2012,2,npa norms,3,NPCI,1,NPS,29,NRI,27,nri investment indua,4,NRI.PIO,17,NSC ACCRUED INTEREST,15,NSC INTEREST CALCULATOR,8,nsc.,9,NSDL,4,NSE,2,NUMBER TO TEXT,1,numbers in to text,1,OCI,3,official notification,1,official website,2,oidar,1,oltas,4,one increment,2,ONE RANK ONE PENSION,1,one thousand rupee note,2,online,1,ONLINE BALANCE CHECK EPF,4,online bsnl bill verification,2,online deposit of tax,7,online earning,1,online emi calculator,1,online employee provident fund,3,online epf balcnce,8,online filing of service tax return,14,ONLINE FOREX TRADING,1,online life insurance,6,ONLINE PAN,2,online pan verification,3,online rectification itr,2,online refund,16,ONLINE REFUND STATUS,7,ONLINE REGISTRATION OF COMPANY,2,online return rectification,2,online service tax,2,online services by Govt,1,ONLINE ST-3,7,online tan regsitration,6,online tds payment,4,ONLINE VAT,2,opc,2,OPEN OFFER,1,option date,2,orop,1,other forms,1,other income to employer,3,out of debt,2,OUTPUT SERVICE TAX CREDIT,1,OUTSTATION CHARGES,2,own name,1,PACKAGE SOFTWARE,2,PAN,5,PAN ADDRESS,5,pan and income tax return,1,PAN AO CODE,6,pan application excel,4,pan correction,2,pan details,1,PAN LEDGER,8,pan login,7,pan mandatory for hra,2,pan mandatory in etds,2,pan name verificatio,3,PAN ON RENT RECIPT,1,pan regsitration,2,PAN STATUS NSDL,2,PAN STATUS UTI,1,PAN STRUCTURE,4,PAN SURRENDER,1,pan transfer,1,pan verification,8,pan vs return,1,parcel,1,PARNERSHIP,1,part time course tuition fees,3,part of the year employee form 16,2,part of the year employee form 24q,1,partial reverse charge in service tax,25,partial withdrawal,3,partner salary,5,PARTNERSHIP DEED,4,PARTNERSHIP RATES,1,passport,1,PASSWORD,4,PATENT,1,pay bands,3,Pay calculator,3,pay calculator revised,1,pay commission punjab,1,pay fixation examples,2,pay per post,1,PAY SERVICE TAX ON DUE BASIS,5,payable at par,1,paybands,1,payment bank,1,PAYMENT BY ACCOUNT PAYEE CHEQUE,4,payment by cheque income tax,2,payment due date reminder,1,payment exceeding 20000-35000,1,payment of gratuity act,5,paypal,1,paypal ceiling,1,PDF UTILITY,4,penalty for service tax,8,penalty if cheque cleared late,4,penalty on concealment of Income,7,penalty on late filing non filing of etds return,7,penalty on late filing of income tax return,20,pension,13,pension arrear,2,pension calculator,4,pension da,1,pension fitment,1,pension gazette notification,1,pension notification,1,pension on grade pay military pay,2,pension policy,2,pensioner benefit,3,Permanent account number,8,PERSONAL ACCIDENT INSURANCE,3,personal finance software,3,personal loan,3,PETROL DIESAL SAVE FISCAL DEFICIT,8,PETROL DIESEL PRICE HIKED,12,PETROL EXPENSES VALUATION,8,petrol prices reduced,5,PFC,1,PFC INFRA BONDS,2,PFC TAX FREE BONDS,2,pfrda,2,PHONE BANKING,2,phone password,1,pin,1,pivot tables,3,Place of Provision of Services Rules,4,PLAYER AUCTION,1,pmay,7,pmjdy,10,PMS,2,pmvvy,1,pnr,1,Point of sale,8,POINT OF TAXATION,45,political party deduction,2,Poppy Seeds,1,portfolio,1,POST GRADUATE TEACHER,1,post office fixed deposit,8,post office recurring deposit,9,post office saving deposit account,6,post office schemes,14,postal ballots,1,postal order,2,POWER FINANCE BONDS,2,POWER OF ATTORNEY,1,PPF,36,PPF CALCULATOR,16,ppf huf account,4,ppf interest rate,18,ppf limit,24,ppp,1,ppt,8,ppt fbt,3,ppt on budget 2011,1,PPT UP VAT,1,pranav mukharjee,1,pre construction interest,3,PRE EXISTING E-1 TRANSACTIONS,1,pre filled challan income tax,1,prepayment,1,prepayment penalty,4,press release,1,press release 14.08.2008,3,presumptive tax scheme,13,preventive health check up,4,PRIMARY TEACHER,1,PRINCIPAL,1,printing manual,1,private limited company,10,PROF. TAX,1,profession tax,2,PROFIT RATE UNDER 44AF,1,provident fund dues,1,PROVISION OF FBT ON ESOP,1,provisioning of npa,2,PSPCL,1,PSTCL,1,PSU PAY HIKE,2,public limited company,2,public provided fund,8,PUBLIC SHARE HOLDING IN LISTED COMPANY,2,punjab govt arrear calculator,1,PUNJAB VAT,20,punjab vat notification,16,purchase of residential house,1,pure agent,1,qfi,1,quarterly statement status,3,QUIZ,9,rail freight,6,railway budget,12,railway budget 2012,2,railway ticket,9,RAILWAYS BUDGET 09-10,2,RAILWAYS BUDGET 11-12,1,rajiv gandhi equity saving scheme,13,RAJKUMAR S ADUKIA,4,ramalingam,15,Rate of return,1,RATES AFTER BUDGET,1,rates of service tax,3,rbi,79,RBI ACT,22,RBI Circular on e-payment of taxes,2,RBI FALSE CALLS,9,RBI FALSE MAIL,5,RBI INSTRUCTIONS GAR-7,1,RBI MONETARY POLICY,13,rbi monetary policy 2012,2,RBI NOTIFICATIONS,7,rbi report on customer services,2,ready reckoner income tax,4,REAL ESTATE,7,Real Estate Investments,4,REAL TIME GROSS SETTELEMENT,1,reason for mis matching,6,REBATE ON INPUT GOODS AND SERVICE,3,REC Bonds,3,rec infra bonds,1,rec tax free bonds,2,recent,210,rectification of return online,4,reducction in crr,1,refinance calculator,3,refund,8,refund due to diff in valuation of perquisites,3,refund of service tax on cancellation of tickets,4,refund pilot scheme,4,refund without matching,6,registration charges tax saving,1,RELIANCE COMMERCIAL FINANCE,1,RELIANCE GOLD LOAN,3,RELIANCE LIFE INSURANCE,3,RELIANCE MUTUAL FUNDS,1,relief calculator 2010-11,1,relief calculator fy 2011-12,1,REMUNERATION TO PARTNERS,6,RENT,1,rent a cab,2,RENT RECIPT,1,RENTING OF IMMOVABLE PROPERTY AFTER 01.07.2012,8,RENTING OF IMMOVABLE PROPERTY AFTER BUDGET 2010,5,repayment of housing loan,1,REPLY TO CPC FOR NOTICE,11,REPO RATE,12,Reserve Bank of India,2,reset password,1,RESIDENTIAL STATUS,4,RESOLUTIONS,1,response to outstanding demands,3,RESTAURANT,10,restricted leave,1,retail investor,4,retirement planning,8,retirement steps,2,Retiring early,1,retrospective amendment,1,RETURN EXEMPTION SALARIED CLASS UP TO 5 LAKH,6,RETURN FILING DATES,1,return filing in odd conditions,1,return for contractors tax deducted,1,return not required with pan,1,return of income,1,RETURN PROCESSING,4,RETURN UP TO 5 LAKH,5,RETURN UPTO 5 LAKH,1,REVENUE STAMP ON CHEQUE PAYMENT,4,REVENUE STAP ON RECEIPT,1,reverse charge on works contract,17,REVERSE CHARGE GST,57,reverse charge of service tax,43,reverse mortgage,2,reverse of 80C benefits,3,REVERSE REPO RATE,12,REVISE RETURN,3,revised option date,1,revised pay calculator,3,revised return,3,REVISED SCALE,1,rgess,9,rich,1,right to reject,2,RPF,5,rpu,8,rpu 1.7,1,rpu 2.2,2,rpu 2.5,1,rpu 2.7,1,RPU 3.00,1,rpu 3.1,1,RPU ITR 2011-12,1,rpu2.8,1,RTGS,12,rti,2,rti fees,2,rule 12 of income tax return.,10,RULE 2A,1,rule 4A,2,rule 6(4A),1,rule 6(b),2,rule 6DD,5,rule3,2,rule40BA,1,RUPEE SYMBOL,4,s,1,safety tips for atm,4,SAHRE SHORT TERM CATIAL GAIN,5,salary calculator,7,SALARY ETDS Q4,5,salary in new direct tax code,1,salary structure,2,salary tds,7,sale in transit,4,sale of agriculture land,8,SALE OF DEBENTURE,1,sale of residential house,2,SALES MEANING 44AB,5,Sales tax,1,samsung case,3,saral 2,3,saral II,1,SARAL II IN EXCEL,1,Satyam,1,Satyamevjayate,1,SAVE TAX,2,SAVING ACCOUNT,6,saving bank interest,18,saving bank interest rate,2,saving linit u/s 80c,8,saving more than income,2,SAVING PASSBOOK,1,sbi 9.75 % bonds,1,SBI bonds,1,sbi home loan,4,SBI interest rates,10,sbi net banking,4,sbi rates,6,SBIOAHC,1,SBS WIKI,1,SCAM,2,schedule VI companies act,2,SCOPE OF ETDS STATEMENT,1,SCOPE OF SERVICE ENLARGED,1,SCOPE OF SERVICES WIDENED,1,scrutiny fy 11-12,3,scrutiny selection,17,search income tax,5,seat wise/constituencies wise and party and party candidate wise latest position,1,sebi,24,SEC 194 C,5,SEC 194 I,10,sec 194 J,4,secion 80c,4,SECRETARIAL STANDARD,3,secrutiny of itr,1,section 10(10AA),1,SECTION 10(13A),4,section 10(38),2,SECTION 10(5),1,section 139(1),1,section 139(4),1,section 139(5),1,Section 14,1,SECTION 145,3,section 154 return online income tax,4,section 16(iii),1,section 189,1,section 192,7,section 194-J,6,SECTION 194A,4,section 195,10,SECTION 195A,1,section 197,5,SECTION 2(37A),1,section 201(1A),2,section 203(3) section 206(C)(5),5,section 205,1,SECTION 24(b),8,section 269SS 269T,6,section 270A,5,section 271(1)(c),1,section 282B,1,Section 36(1)(vii),1,section 40(a)(ia),13,SECTION 40A(3),12,section 43(5),1,SECTION 44AB 2007-08 LAST DATE,4,section 44AB limit,13,SECTION 44AE,4,SECTION 44AF,2,Section 50,1,Section 50C,2,section 54,28,section 54f,8,SECTION 60,1,section 616(c),1,SECTION 64,1,section 66B service tax,4,section 68,1,Section 73,1,section 80 M,2,section 80c,3,section 80CCF,7,section 80D,18,section 80E,8,secured code master card,5,Securities and Exchange Board of India,1,security features,1,sehaj,1,self assessment tax,4,Seminar on service tax changes,1,Senior citizen,14,Senior Citizens Savings Scheme 2004,17,service charge,2,service ta,1,SERVICE TAX,44,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,9,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,22,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,1,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,3,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,9,sevice tax on associate enterprises,2,sez,6,share,2,share market,3,SHARE SHORT TERM Capital GAIN,7,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,9,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,14,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,2,STANDARD DEDUCTION,3,standing committee,1,startup india,2,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,11,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,4,Sukanya Samriddhi Account,9,SUPREME COURT,1,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,3,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,4,tally easy,3,tally erp9,5,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,4,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,5,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,4,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,1,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,6,tax through atm,2,tax yogi,3,taxable allowances,5,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,14,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,18,TDS ON INTEREST,4,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,5,tds on rent,13,tds on royalty,5,TDS on salary,29,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,14,TDS RATE CHART 11-12,5,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,28,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,12,tdsman software,12,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,5,term plan,2,The companies act 2013,131,The companies rules,114,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,13,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,5,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,25,ULIP AFTER BUDGET,1,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,4,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,2,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,10,VIEW 26AS,6,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,2,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,4,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,2,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,2,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,4,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,
ltr
item
SIMPLE TAX INDIA: HRA exemption Calculation monthly , yearly basis or period basis?
HRA exemption Calculation monthly , yearly basis or period basis?
http://3.bp.blogspot.com/_eywh-t2Zsys/TSLbBAFHTAI/AAAAAAAABhM/uQeru7Jxme0/s1600/hra.gif
http://3.bp.blogspot.com/_eywh-t2Zsys/TSLbBAFHTAI/AAAAAAAABhM/uQeru7Jxme0/s72-c/hra.gif
SIMPLE TAX INDIA
http://www.simpletaxindia.net/2011/01/hra-exemption-calculation-monthly.html
http://www.simpletaxindia.net/
http://www.simpletaxindia.net/
http://www.simpletaxindia.net/2011/01/hra-exemption-calculation-monthly.html
true
2004257931445490362
UTF-8
Loaded All Posts Not found any posts VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES POSTS View All RECOMMENDED FOR YOU LABEL ARCHIVE SEARCH ALL POSTS Not found any post match with your request Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS PREMIUM CONTENT IS LOCKED STEP 1: Share to a social network STEP 2: Click the link on your social network Copy All Code Select All Code All codes were copied to your clipboard Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy