ᱵᱷᱟᱲᱟ ᱨᱚᱥᱤᱫ › HRA ᱪᱷᱟᱲ ᱦᱤᱥᱟᱹᱵ
HRA ᱪᱷᱟᱲ: ᱪᱮᱫ ᱞᱮᱠᱟ ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ
ᱟᱢᱟᱜ ᱥᱟᱱᱟᱢ HRA ᱴᱮᱠᱥ ᱵᱤᱱ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ᱾ ᱪᱷᱟᱲ ᱦᱟᱹᱴᱤᱧ ᱫᱚ ᱯᱮ ᱴᱟᱠᱟ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱠᱷᱚᱱ ᱠᱚᱢ ᱠᱟᱱᱟ, ᱟᱨ ᱵᱟᱠᱤ ᱟᱢᱟᱜ ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ ᱥᱮᱞᱟᱨᱤ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ᱾ ᱱᱚᱸᱰᱮ ᱥᱟᱹᱨᱤ ᱞᱮᱠᱷᱟ ᱥᱟᱶ ᱱᱤᱭᱚᱢ ᱢᱮᱱᱟᱜᱼᱟ, ᱡᱮᱢᱚᱱ ᱟᱢᱟᱜ ᱮᱢᱯᱞᱚᱭᱟᱨ ᱡᱟᱦᱟᱸ ᱦᱤᱥᱟᱹᱵᱟ ᱚᱱᱟ ᱧᱮᱞ ᱫᱟᱲᱮᱭᱟᱜ ᱢᱟ᱾
ᱯᱮ ᱴᱟᱠᱟ ᱱᱤᱭᱚᱢ (ᱢᱟᱨᱮ ᱴᱮᱠᱥ ᱨᱤᱡᱤᱢ)
ᱟᱢ ᱵᱷᱟᱲᱟ ᱚᱲᱟᱜ ᱨᱮ ᱛᱟᱦᱮᱸᱱ ᱠᱟᱛᱮ ᱵᱷᱟᱲᱟ ᱮᱢ ᱞᱮᱫᱟᱢ ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱞᱟᱹᱜᱤᱫ, HRA ᱪᱷᱟᱲ ᱫᱚ ᱱᱚᱶᱟ ᱠᱚ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱠᱷᱚᱱ ᱠᱚᱢ:
- ᱟᱢᱟᱜ ᱮᱢᱯᱞᱚᱭᱟᱨ ᱠᱷᱚᱱ ᱥᱟᱹᱨᱤ ᱧᱟᱢ ᱟᱠᱟᱱ HRA᱾
- ᱮᱢ ᱟᱠᱟᱱ ᱵᱷᱟᱲᱟ, ᱟᱢᱟᱜ ᱥᱮᱞᱟᱨᱤ ᱨᱮᱭᱟᱜ 10% ᱠᱚᱢ᱾
- Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune ᱥᱮ Ahmedabad ᱨᱮ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ ᱥᱮᱞᱟᱨᱤ ᱨᱮᱭᱟᱜ 50% (ᱢᱩᱪᱟᱹᱫ ᱯᱩᱱ ᱫᱚ Income-tax Rules, 2026 April 2026 ᱠᱷᱚᱱ ᱥᱮᱞᱮᱫ ᱠᱮᱫᱟ); ᱮᱴᱟᱜ ᱴᱷᱟᱶ ᱨᱮ 40%, Noida, Gurugram ᱟᱨ ᱮᱴᱟᱜ ᱥᱮᱴᱮᱞᱟᱭᱤᱴ ᱥᱟᱦᱟᱨ ᱥᱮᱞᱮᱫ᱾
ᱱᱚᱸᱰᱮ "ᱥᱮᱞᱟᱨᱤ" ᱢᱮᱱᱮᱛ ᱫᱚ ᱵᱮᱥᱤᱠ ᱯᱮ ᱟᱨ ᱨᱤᱴᱟᱭᱟᱨᱢᱮᱱᱴ ᱞᱟᱵᱷ ᱞᱟᱹᱜᱤᱫ ᱞᱮᱠᱷᱟᱭᱚᱜ ᱰᱤᱭᱟᱨᱱᱮᱥ ᱮᱞᱟᱣᱮᱱᱥ (DA), ᱟᱨ ᱟᱠᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱯᱟᱹᱨᱥᱮᱱᱴ ᱞᱮᱠᱟᱛᱮ ᱴᱷᱤᱠ ᱠᱚᱢᱤᱥᱚᱱ ᱧᱟᱢ ᱠᱷᱟᱱ ᱚᱱᱟ᱾ ᱮᱴᱟᱜ ᱮᱞᱟᱣᱮᱱᱥ ᱵᱟᱝ ᱞᱮᱠᱷᱟᱭᱚᱜᱼᱟ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ 1: ᱞᱩᱫᱷᱤᱭᱟᱱᱟ
ᱨᱚᱦᱤᱛ ᱞᱩᱫᱷᱤᱭᱟᱱᱟ ᱨᱮ ᱠᱟᱹᱢᱤᱭᱟ᱾ ᱡᱚᱛᱚ ᱪᱟᱸᱫᱚ: ᱵᱮᱥᱤᱠ ₹40,000, DA ᱵᱟᱹᱱᱩᱜᱼᱟ, HRA ₹16,000᱾ ᱩᱱᱤ ᱯᱩᱨᱟᱹ ᱥᱮᱨᱢᱟ ᱪᱟᱸᱫᱚ ₹15,000 ᱵᱷᱟᱲᱟ ᱮ ᱮᱢᱟ᱾
| ᱴᱟᱠᱟ | ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ |
|---|---|
| ᱥᱮᱞᱟᱨᱤ (ᱵᱮᱥᱤᱠ): ₹40,000 × 12 | ₹4,80,000 |
| 1. ᱧᱟᱢ ᱟᱠᱟᱱ HRA: ₹16,000 × 12 | ₹1,92,000 |
| 2. ᱵᱷᱟᱲᱟ ₹1,80,000 ᱠᱷᱚᱱ ᱥᱮᱞᱟᱨᱤ ᱨᱮᱭᱟᱜ 10% ₹48,000 ᱠᱚᱢ | ₹1,32,000 |
| 3. ᱥᱮᱞᱟᱨᱤ ᱨᱮᱭᱟᱜ 40% (ᱢᱮᱴᱨᱚ ᱵᱟᱝ) | ₹1,92,000 |
| ᱪᱷᱟᱲ HRA (ᱯᱮ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱠᱷᱚᱱ ᱠᱚᱢ) | ₹1,32,000 |
| ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ HRA: ₹1,92,000 − ₹1,32,000 | ₹60,000 |
ᱵᱷᱟᱲᱟ ᱥᱮᱨᱢᱟ ᱨᱮ ₹1,80,000, ₹1,00,000 ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ, ᱚᱱᱟᱛᱮ ᱨᱚᱦᱤᱛ ᱞᱟᱹᱜᱤᱫ ᱨᱚᱥᱤᱫ ᱨᱮ ᱚᱲᱟᱜ ᱢᱟᱞᱤᱠ ᱨᱮᱱᱟᱜ PAN ᱞᱟᱹᱠᱛᱤ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ 2: ᱫᱤᱞᱞᱤ, ᱵᱟᱹᱲᱛᱤ ᱵᱷᱟᱲᱟ
ᱫᱤᱞᱞᱤ ᱨᱮ ᱱᱮᱦᱟ: ᱪᱟᱸᱫᱚ ᱨᱮ ᱵᱮᱥᱤᱠ ₹50,000 ᱟᱨ DA ₹5,000 (ᱥᱮᱞᱟᱨᱤ ₹55,000), HRA ₹22,000, ᱵᱷᱟᱲᱟ ᱪᱟᱸᱫᱚ ₹30,000᱾
| ᱴᱟᱠᱟ | ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ |
|---|---|
| ᱥᱮᱞᱟᱨᱤ: ₹55,000 × 12 | ₹6,60,000 |
| 1. ᱧᱟᱢ ᱟᱠᱟᱱ HRA: ₹22,000 × 12 | ₹2,64,000 |
| 2. ᱵᱷᱟᱲᱟ ₹3,60,000 ᱠᱷᱚᱱ ₹66,000 ᱠᱚᱢ | ₹2,94,000 |
| 3. ᱥᱮᱞᱟᱨᱤ ᱨᱮᱭᱟᱜ 50% (ᱫᱤᱞᱞᱤ) | ₹3,30,000 |
| ᱪᱷᱟᱲ HRA | ₹2,64,000 (ᱥᱟᱱᱟᱢ) |
ᱱᱚᱸᱰᱮ ᱥᱟᱱᱟᱢ HRA ᱪᱷᱟᱲ ᱦᱩᱭᱩᱜᱼᱟ, ᱪᱮᱫᱟᱜ ᱥᱮ ᱧᱟᱢ ᱟᱠᱟᱱ HRA ᱜᱮ ᱡᱚᱛᱚ ᱠᱷᱚᱱ ᱠᱚᱢ᱾ ᱵᱟᱹᱲᱛᱤ ᱵᱷᱟᱲᱟ ᱮᱢ ᱛᱮ ᱵᱟᱹᱲᱛᱤ ᱴᱮᱠᱥ ᱵᱟᱝ ᱵᱟᱧᱪᱟᱣᱚᱜᱼᱟ᱾
ᱨᱚᱲ ᱵᱚᱫᱚᱞᱚᱜ ᱠᱟᱛᱷᱟ
- ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱦᱟᱹᱴᱤᱧ᱾ ᱵᱷᱟᱲᱟ ᱮᱢ ᱟᱠᱟᱱ ᱪᱟᱸᱫᱚ ᱞᱟᱹᱜᱤᱫ ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ ᱦᱤᱥᱟᱹᱵ ᱢᱮ᱾ ᱥᱮᱨᱢᱟ ᱛᱟᱞᱟ ᱨᱮ ᱥᱟᱦᱟᱨ ᱵᱚᱫᱚᱞ ᱠᱷᱟᱱ ᱥᱮ ᱯᱮ ᱵᱚᱫᱚᱞ ᱠᱷᱟᱱ, ᱡᱚᱛᱚ ᱚᱠᱛᱚ ᱟᱡᱟᱜ ᱞᱮᱠᱷᱟ ᱛᱮ ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ᱾
- ᱵᱷᱟᱲᱟ ᱥᱮᱞᱟᱨᱤ ᱨᱮᱭᱟᱜ 10% ᱠᱷᱚᱱ ᱠᱚᱢ᱾ ᱴᱟᱠᱟ 2 ᱥᱩᱱ ᱦᱩᱭᱩᱜᱼᱟ, ᱚᱱᱟᱛᱮ HRA ᱪᱷᱟᱲ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾
- ᱟᱡᱟᱜ ᱚᱲᱟᱜ ᱨᱮ ᱛᱟᱦᱮᱸᱱ᱾ ᱵᱷᱟᱲᱟ ᱵᱟᱝ ᱮᱢ ᱠᱷᱟᱱ HRA ᱪᱷᱟᱲ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾
- ᱱᱟᱶᱟ ᱴᱮᱠᱥ ᱨᱤᱡᱤᱢ᱾ ᱡᱟᱦᱟᱸ ᱞᱮᱠᱷᱟ ᱦᱚᱸ ᱦᱩᱭ ᱢᱮᱱᱠᱷᱟᱱ HRA ᱪᱷᱟᱲ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾ HRA ᱞᱟᱹᱜᱤᱫ ᱵᱷᱟᱲᱟ ᱨᱚᱥᱤᱫ ᱧᱮᱞ ᱢᱮ᱾
ᱟᱢᱟᱜ ᱮᱢᱯᱞᱚᱭᱟᱨ ᱱᱚᱶᱟ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱵᱷᱟᱨᱟ
ᱟᱢ ᱵᱷᱟᱲᱟ ᱨᱚᱥᱤᱫ ᱟᱨ ᱰᱤᱠᱞᱮᱭᱟᱨᱮᱥᱚᱱ ᱮᱢ ᱠᱷᱟᱱ, ᱯᱮᱨᱚᱞ ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ ᱪᱷᱟᱲ HRA ᱦᱤᱥᱟᱹᱵᱟ, ᱵᱟᱠᱤ ᱪᱟᱸᱫᱚ ᱨᱮ ᱴᱮᱠᱥ ᱵᱟᱧᱪᱟᱣ ᱥᱟᱞᱟᱭ ᱮᱫᱟ ᱟᱨ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ TDS ᱥᱟᱨᱴᱤᱯᱷᱤᱠᱮᱴ ᱨᱮ ᱪᱷᱟᱲ ᱴᱟᱠᱟ ᱩᱫᱩᱜᱟ᱾ ᱨᱚᱥᱤᱫ ᱯᱮᱨᱚᱞ ᱴᱷᱮᱱ ᱫᱮᱨᱤ ᱛᱮ ᱥᱮᱴᱮᱨ ᱠᱷᱟᱱ, ᱵᱟᱧᱪᱟᱣ ᱢᱩᱪᱟᱹᱫ ᱪᱟᱸᱫᱚ ᱨᱮ ᱢᱤᱫ ᱥᱟᱶ ᱦᱤᱡᱩᱜᱼᱟ, ᱥᱮ ᱟᱢᱟᱜ ᱟᱡᱟᱜ ᱨᱤᱴᱚᱨᱱ ᱨᱮ ᱠᱞᱮᱢ ᱢᱮ᱾