ꯚꯥꯗꯥ ꯔꯁꯤꯗ › HRA ꯊꯥꯗꯣꯀꯄꯒꯤ ꯊꯤꯗꯣꯀꯄ
HRA ꯊꯥꯗꯣꯀꯄ: ꯀꯔꯝꯅ ꯊꯤꯗꯣꯀꯄꯒꯦ
ꯅꯍꯥꯛꯀꯤ HRA ꯄꯨꯝꯅꯃꯛ ꯇꯦꯛꯁ ꯐ꯭ꯔꯤ ꯑꯣꯏꯗꯦ꯫ ꯊꯥꯗꯣꯀꯄ ꯁꯔꯨꯛ ꯑꯁꯤ ꯁꯦꯜ ꯑꯍꯨꯃꯒꯤ ꯃꯔꯛꯇꯒꯤ ꯈꯔꯕ ꯑꯗꯨꯅꯤ, ꯑꯃꯁꯨꯡ ꯂꯦꯃꯍꯧꯔꯤꯕ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯇꯦꯛꯁ ꯂꯩꯕ ꯁꯦꯂꯔꯤꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ꯫ ꯅꯍꯥꯛꯀꯤ ꯏꯝꯞꯂꯣꯌꯔꯅ ꯊꯤꯗꯣꯀꯄ ꯑꯗꯨ ꯆꯦꯛ ꯇꯧꯕ ꯉꯝꯅꯕ ꯇꯁꯦꯡꯕ ꯃꯁꯤꯡꯁꯤꯡꯒ ꯂꯣꯌꯅꯅ ꯅꯤꯌꯝ ꯑꯗꯨ ꯃꯐꯝ ꯑꯁꯤꯗ ꯂꯩ꯫
ꯁꯦꯜ ꯑꯍꯨꯃꯒꯤ ꯅꯤꯌꯝ (ꯑꯔꯤꯕ ꯇꯦꯛꯁ ꯔꯤꯖꯤꯝ)
ꯅꯍꯥꯛꯅ ꯚꯥꯗꯥ ꯌꯨꯃꯗ ꯂꯩꯈꯤꯕ ꯑꯃꯁꯨꯡ ꯚꯥꯗꯥ ꯄꯤꯈꯤꯕ ꯊꯥꯁꯤꯡꯒꯤꯗꯃꯛ, HRA ꯊꯥꯗꯣꯀꯄ ꯑꯁꯤ ꯃꯁꯤꯒꯤ ꯃꯔꯛꯇꯒꯤ ꯈꯔꯕ ꯑꯗꯨꯅꯤ:
- ꯅꯍꯥꯛꯀꯤ ꯏꯝꯞꯂꯣꯌꯔꯗꯒꯤ ꯇꯁꯦꯡꯅ ꯐꯪꯈꯤꯕ HRA꯫
- ꯅꯍꯥꯛꯅ ꯄꯤꯈꯤꯕ ꯚꯥꯗꯥ, ꯅꯍꯥꯛꯀꯤ ꯁꯦꯂꯔꯤꯒꯤ 10% ꯀꯟꯊꯣꯛꯂꯒ꯫
- Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune ꯅꯠꯔꯒꯥ Ahmedabad ꯗ ꯂꯩꯔꯕꯗꯤ ꯅꯍꯥꯛꯀꯤ ꯁꯦꯂꯔꯤꯒꯤ 50% (ꯑꯔꯣꯏꯕ ꯃꯔꯤ ꯑꯁꯤ Income-tax Rules, 2026 ꯅ April 2026 ꯗꯒꯤ ꯍꯥꯄꯆꯤꯜꯂꯦ); ꯑꯇꯩ ꯃꯐꯃꯁꯤꯡꯗ 40%, Noida, Gurugram ꯑꯃꯁꯨꯡ ꯑꯇꯩ ꯁꯦꯇꯦꯂꯥꯏꯠ ꯇꯥꯎꯅꯁꯤꯡ ꯌꯥꯎꯅ꯫
ꯃꯐꯝ ꯑꯁꯤꯗ “ꯁꯦꯂꯔꯤ” ꯍꯥꯌꯕꯁꯤ ꯕꯦꯁꯤꯛ ꯄꯦ ꯑꯃꯁꯨꯡ ꯔꯤꯇꯥꯌꯔꯃꯦꯟꯠ ꯕꯦꯅꯤꯐꯤꯇꯇ ꯊꯤꯕ ꯗꯤꯌꯔꯅꯦꯁ ꯑꯦꯂꯥꯎꯟꯁ (DA), ꯑꯃꯁꯨꯡ ꯐꯪꯔꯕꯗꯤ ꯌꯣꯟꯕꯒꯤ ꯄꯔꯁꯦꯟꯇꯦꯖ ꯑꯣꯏꯅ ꯊꯝꯂꯕ ꯀꯃꯤꯁꯟ꯫ ꯑꯇꯩ ꯑꯦꯂꯥꯎꯟꯁꯁꯤꯡ ꯊꯥꯗꯣꯀꯏ꯫
ꯊꯤꯗꯣꯛꯂꯕ ꯈꯨꯗꯝ 1: Ludhiana
Rohit ꯅ Ludhiana ꯗ ꯊꯕꯛ ꯇꯧꯏ꯫ ꯊꯥ ꯈꯨꯗꯤꯡꯗ: ꯕꯦꯁꯤꯛ ₹40,000, DA ꯂꯩꯇꯦ, HRA ₹16,000꯫ ꯃꯍꯥꯛꯅ ꯆꯍꯤ ꯄꯨꯝꯕꯒꯤꯗꯃꯛ ꯊꯥ ꯑꯃꯗ ₹15,000 ꯚꯥꯗꯥ ꯄꯤꯏ꯫
| ꯁꯦꯜ | ꯆꯍꯤ ꯑꯃꯒꯤꯗꯃꯛ |
|---|---|
| ꯁꯦꯂꯔꯤ (ꯕꯦꯁꯤꯛ): ₹40,000 × 12 | ₹4,80,000 |
| 1. ꯐꯪꯂꯕ HRA: ₹16,000 × 12 | ₹1,92,000 |
| 2. ꯚꯥꯗꯥ ₹1,80,000 ꯗꯒꯤ ꯁꯦꯂꯔꯤꯒꯤ 10% ₹48,000 ꯀꯟꯊꯣꯛꯂꯒ | ₹1,32,000 |
| 3. ꯁꯦꯂꯔꯤꯒꯤ 40% (ꯃꯦꯠꯔꯣ ꯅꯠꯇꯦ) | ₹1,92,000 |
| ꯊꯥꯗꯣꯀꯄ HRA (ꯑꯍꯨꯃꯒꯤ ꯃꯔꯛꯇꯒꯤ ꯈꯔꯕ) | ₹1,32,000 |
| ꯇꯦꯛꯁ ꯂꯩꯕ HRA: ₹1,92,000 − ₹1,32,000 | ₹60,000 |
ꯚꯥꯗꯥ ꯆꯍꯤ ꯑꯃꯗ ₹1,80,000, ₹1,00,000 ꯗꯒꯤ ꯍꯦꯟꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ Rohit ꯅ ꯔꯁꯤꯗꯁꯤꯡꯗ ꯃꯍꯥꯛꯀꯤ ꯌꯨꯝ ꯃꯄꯨꯒꯤ PAN ꯃꯊꯧ ꯇꯥꯏ꯫
ꯊꯤꯗꯣꯛꯂꯕ ꯈꯨꯗꯝ 2: Delhi, ꯍꯦꯟꯅ ꯋꯥꯡꯕ ꯚꯥꯗꯥ
Delhi ꯗ ꯂꯩꯕ Neha: ꯕꯦꯁꯤꯛ ₹50,000 ꯑꯃꯁꯨꯡ DA ₹5,000 ꯊꯥ ꯑꯃꯗ (ꯁꯦꯂꯔꯤ ₹55,000), HRA ₹22,000, ꯚꯥꯗꯥ ꯊꯥ ꯑꯃꯗ ₹30,000꯫
| ꯁꯦꯜ | ꯆꯍꯤ ꯑꯃꯒꯤꯗꯃꯛ |
|---|---|
| ꯁꯦꯂꯔꯤ: ₹55,000 × 12 | ₹6,60,000 |
| 1. ꯐꯪꯂꯕ HRA: ₹22,000 × 12 | ₹2,64,000 |
| 2. ꯚꯥꯗꯥ ₹3,60,000 ꯗꯒꯤ ₹66,000 ꯀꯟꯊꯣꯛꯂꯒ | ₹2,94,000 |
| 3. ꯁꯦꯂꯔꯤꯒꯤ 50% (Delhi) | ₹3,30,000 |
| ꯊꯥꯗꯣꯀꯄ HRA | ₹2,64,000 (ꯄꯨꯝꯅꯃꯛ) |
ꯃꯐꯝ ꯑꯁꯤꯗ HRA ꯄꯨꯝꯅꯃꯛ ꯊꯥꯗꯣꯀꯏ, ꯃꯔꯃꯗꯤ ꯐꯪꯂꯕ HRA ꯑꯁꯤ ꯈꯔꯕ ꯁꯦꯂꯅꯤ꯫ ꯍꯦꯟꯅ ꯚꯥꯗꯥ ꯄꯤꯔꯕꯁꯨ ꯍꯦꯟꯅ ꯇꯦꯛꯁ ꯀꯟꯂꯣꯏ꯫
ꯄꯥꯎꯈꯨꯝ ꯍꯣꯡꯍꯟꯕ ꯋꯥꯐꯃꯁꯤꯡ
- ꯆꯍꯤꯒꯤ ꯁꯔꯨꯛ꯫ ꯅꯍꯥꯛꯅ ꯚꯥꯗꯥ ꯄꯤꯈꯤꯕ ꯊꯥꯁꯤꯡꯒꯤꯗꯃꯛ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯊꯤꯗꯣꯛꯄꯤꯌꯨ꯫ ꯆꯍꯤꯒꯤ ꯃꯅꯨꯡꯗ ꯁꯍꯔ ꯍꯣꯡꯂꯕꯗꯤ ꯅꯠꯔꯒꯥ ꯁꯦꯂꯔꯤ ꯍꯣꯡꯂꯕꯗꯤ, ꯃꯇꯝ ꯈꯨꯗꯤꯡꯃꯛ ꯃꯁꯥꯒꯤ ꯃꯁꯤꯡꯁꯤꯡꯅ ꯊꯤꯗꯣꯛꯏ꯫
- ꯚꯥꯗꯥ ꯁꯦꯂꯔꯤꯒꯤ 10% ꯗꯒꯤ ꯍꯟꯊꯕ꯫ ꯁꯦꯜ 2 ꯑꯁꯤ ꯖꯤꯔꯣ ꯑꯣꯏꯔꯀꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ HRA ꯑꯃꯠꯇ ꯊꯥꯗꯣꯛꯇꯦ꯫
- ꯃꯁꯥꯒꯤ ꯌꯨꯃꯗ ꯂꯩꯕ꯫ ꯚꯥꯗꯥ ꯄꯤꯗ꯭ꯔꯕꯗꯤ HRA ꯊꯥꯗꯣꯀꯄ ꯂꯩꯇꯦ꯫
- ꯑꯅꯧꯕ ꯇꯦꯛꯁ ꯔꯤꯖꯤꯝ꯫ ꯃꯁꯤꯡꯁꯤꯡ ꯀꯔꯤꯒꯨꯝꯕ ꯑꯣꯏꯔꯕꯁꯨ HRA ꯊꯥꯗꯣꯀꯄ ꯑꯃꯠꯇ ꯂꯩꯇꯦ꯫ HRA ꯒꯤ ꯚꯥꯗꯥ ꯔꯁꯤꯗ ꯌꯦꯡꯕꯤꯌꯨ꯫
ꯅꯍꯥꯛꯀꯤ ꯏꯝꯞꯂꯣꯌꯔꯅ ꯃꯁꯤ ꯀꯔꯝꯅ ꯁꯤꯖꯤꯟꯅꯕꯒꯦ
ꯅꯍꯥꯛꯅ ꯚꯥꯗꯥ ꯔꯁꯤꯗ ꯑꯃꯁꯨꯡ ꯗꯤꯀ꯭ꯂꯦꯔꯦꯁꯟ ꯄꯤꯔꯕ ꯃꯇꯨꯡꯗ, ꯄꯦꯔꯣꯂꯅ ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯊꯥꯗꯣꯀꯄ HRA ꯊꯤꯗꯣꯛꯏ, ꯇꯦꯛꯁ ꯀꯟꯕ ꯑꯗꯨ ꯂꯦꯃꯍꯧꯔꯤꯕ ꯊꯥꯁꯤꯡꯗ ꯌꯥꯑꯣꯍꯜꯂꯤ ꯑꯃꯁꯨꯡ ꯊꯥꯗꯣꯀꯄ ꯁꯦꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯆꯍꯤꯒꯤ TDS ꯁꯔꯇꯤꯐꯤꯀꯦꯇꯇ ꯎꯠꯏ꯫ ꯔꯁꯤꯗꯁꯤꯡ ꯄꯦꯔꯣꯂꯗ ꯊꯦꯡꯅ ꯌꯧꯔꯕꯗꯤ, ꯇꯦꯛꯁ ꯀꯟꯕ ꯑꯗꯨ ꯑꯔꯣꯏꯕ ꯊꯥꯁꯤꯡꯗ ꯑꯃꯨꯛꯇꯗ ꯂꯥꯀꯏ, ꯅꯠꯔꯒꯥ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯔꯤꯇꯔꯟꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ꯫