HRA ꯒꯤꯗꯃꯛ ꯔꯦꯟꯠ ꯔꯁꯤꯗ ꯁꯦꯝꯕ
ꯁꯦꯂꯔꯤ ꯂꯧꯕ ꯚꯥꯗꯥ ꯄꯤꯕ ꯃꯤꯁꯤꯡꯅ HRA exemption ꯐꯪꯅꯕ ꯃꯈꯣꯌꯒꯤ ꯊꯕꯛ ꯄꯤꯕ ꯃꯤꯗ ꯔꯦꯟꯠ ꯔꯁꯤꯗ ꯄꯤꯏ꯫ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ ꯑꯃꯨꯛ ꯏꯗꯨꯅ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯔꯁꯤꯗ ꯑꯃ ꯐꯪꯕꯤꯌꯨ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯌꯨꯃꯒꯤ ꯃꯄꯨ (ꯚꯥꯗꯥ ꯂꯧꯕ ꯃꯤ)꯫ Landlord's name ꯑꯃꯁꯨꯡ Landlord's PAN꯫
- ꯚꯥꯗꯥ ꯄꯤꯕ ꯃꯤ ꯑꯃꯁꯨꯡ ꯌꯨꯝ꯫ Tenant's name ꯑꯃꯁꯨꯡ ꯚꯥꯗꯥꯒꯤ ꯑꯦꯗ꯭ꯔꯦꯁ꯫
- ꯚꯥꯗꯥ ꯑꯃꯁꯨꯡ ꯊꯥꯁꯤꯡ꯫ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯚꯥꯗꯥ (₹), ꯍꯧꯕ ꯊꯥ, ꯂꯣꯏꯕ ꯊꯥ, ꯑꯃꯁꯨꯡ ꯔꯁꯤꯗ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯇꯥꯡ: ꯊꯥꯒꯤ ꯑꯔꯣꯏꯕ ꯅꯨꯃꯤꯠ, ꯑꯍꯥꯅꯕ ꯅꯨꯃꯤꯠ, ꯅꯠꯇ꯭ꯔꯒ ꯄꯨꯝꯅꯃꯛꯇ ꯇꯥꯡ ꯑꯃꯈꯛ꯫
- ꯃꯑꯣꯡ꯫ ꯀꯔꯝꯅ ꯄꯦꯃꯦꯟꯠ ꯇꯧꯈꯤꯕꯒꯦ ꯑꯃꯁꯨꯡ ꯔꯦꯐꯔꯦꯟꯁ꯫
- ꯁꯦꯚ ꯇꯧꯗꯨꯅ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯔꯁꯤꯗ ꯑꯃ, A4 ꯆꯦ ꯑꯃꯗ ꯑꯍꯨꯝ꯫ ꯌꯨꯃꯒꯤ ꯃꯄꯨꯅ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯁꯥꯏꯟ ꯇꯧꯏ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯊꯥꯗ ꯚꯥꯗꯥ ₹22,000, ꯑꯦꯞꯔꯤꯜ 2026 ꯗꯒꯤ ꯃꯥꯔꯆ 2027 ꯐꯥꯑꯣꯕ: ₹22,000 ꯒꯤ ꯔꯁꯤꯗ 12, ꯆꯍꯤꯗ ₹2,64,000꯫ ꯚꯥꯗꯥ ꯆꯍꯤꯗ ₹1 ꯂꯥꯈ ꯍꯦꯟꯔꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯌꯨꯃꯒꯤ ꯃꯄꯨꯒꯤ PAN ꯊꯕꯛ ꯄꯤꯕ ꯃꯤꯗ ꯄꯤꯒꯗꯕꯅꯤ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
ꯆꯍꯤꯒꯤ ꯚꯥꯗꯥ ₹1,00,000 ꯍꯦꯟꯔꯕꯗ ꯌꯨꯃꯒꯤ ꯃꯄꯨꯒꯤ PAN ꯃꯊꯧ ꯇꯥꯏ꯫ ꯑꯦꯞꯔꯤꯜ 1, 2026 ꯗꯒꯤ ꯗꯤꯛꯂꯦꯔꯦꯁꯟ ꯑꯁꯤ Form 124 (ꯃꯃꯥꯡꯗ Form 12BB) ꯅꯤ ꯑꯃꯁꯨꯡ ꯌꯨꯃꯒꯤ ꯃꯄꯨ ꯃꯔꯤ ꯂꯩꯅꯕꯔꯥ ꯍꯥꯌꯅꯁꯨ ꯍꯪꯏ꯫ HRA exemption ꯑꯔꯤꯕ ꯇꯦꯛꯁ ꯔꯦꯖꯤꯃꯗ ꯈꯛꯇ ꯆꯜꯂꯤ; 50% ꯁꯍꯔꯒꯤ ꯂꯤꯁ꯭ꯇꯇ ꯑꯦꯞꯔꯤꯜ 1, 2026 ꯗꯒꯤ ꯁꯍꯔ 8 ꯂꯩ (Bengaluru, Hyderabad, Pune, Ahmedabad ꯍꯥꯄꯆꯤꯜꯂꯤ)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯑꯅꯧꯕ ꯔꯦꯖꯤꯃꯒꯤ ꯃꯈꯥꯗ ꯔꯦꯟꯠ ꯔꯁꯤꯗ꯫ ꯃꯐꯝ ꯑꯗꯨꯗ HRA exemption ꯐꯪꯗꯦ; ꯅꯍꯥꯛꯅ ꯀꯔꯝꯕ ꯔꯦꯖꯤꯝ ꯈꯟꯈꯤꯕꯒꯦ HR ꯗ ꯍꯪꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯔꯦꯟꯠ ꯔꯁꯤꯗ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ