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The least of the below is your HRA exempt value

₹3,60,000
HRA Received
₹4,80,000
40% of Basic Salary + DA Received
₹2,80,000
Excess of Rent paid over 10% of salary

HRA Breakdown

₹2,80,000
Total Exempt HRA
₹80,000
Taxable HRA
Ideal Rent
₹4,80,000

This is the optimal rent you can pay to claim the maximum HRA exemption.

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