Summary
Section 10(13A) lets a salaried employee in Delhi claim HRA exemption against rent paid. The cap is 50% of basic salary (metro status), and the exemption is the minimum of HRA received, rent paid minus 10% of basic, and that cap. Typical Delhi 1BHK rent is ₹16,000/month (₹7,000–₹28,000 range).
Rent in Delhi
Typical 1BHK
₹16,000/mo
₹7,000–₹28,000 range
Typical 2BHK
₹22,000/mo
₹15,000–₹30,000 range
Source: NoBroker Property Rates Delhi 2026 · Updated 2026-04-15.
Popular neighborhoods
- Dwarka
- Saket
- Lajpat Nagar
- Rohini
- Greater Kailash
Worked HRA example — Marketing manager in Delhi
- Annual salary (CTC)
- ₹12,00,000
- Basic (≈40% CTC)
- ₹4,80,000
- HRA received (yearly)
- ₹2,40,000
- Rent paid (yearly)
- ₹2,40,000
- Rent − 10% basic
- ₹1,92,000
- 50% of basic (metro cap)
- ₹2,40,000
HRA exempt under Section 10(13A)
₹1,92,000
Illustrative figures only. Your actual exemption depends on your salary structure and rent paid — use the calculator below for your numbers.
Where rent receipts get used in Delhi
Common employer categories whose HR portals collect rent receipts for Section 10(13A) substantiation:
- Central PSUs (NTPC/ONGC class)
- Policy think tanks & research institutes
- International NGOs
- Professional services firms (Big 4 audit + consulting)
- Embassy & consulate staff
Generate your Delhi rent receipt
12-month receipts with landlord PAN, revenue stamp slot, and all 14 mandatory Section 10(13A) fields. ₹7/month or ₹49 for a full year.
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