Summary
Section 10(13A) lets a salaried employee in Kolkata 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 Kolkata 1BHK rent is ₹10,000/month (₹4,000–₹20,000 range).
Rent in Kolkata
Typical 1BHK
₹10,000/mo
₹4,000–₹20,000 range
Typical 2BHK
₹18,000/mo
₹12,000–₹30,000 range
Source: MyGate Cost of Living in Kolkata · Updated 2024-03-20.
Popular neighborhoods
- Salt Lake (Sector V)
- New Town
- Ballygunge
- Park Street
- Rajarhat
Worked HRA example — Back-office operations associate in Kolkata
- Annual salary (CTC)
- ₹6,00,000
- Basic (≈40% CTC)
- ₹2,40,000
- HRA received (yearly)
- ₹1,20,000
- Rent paid (yearly)
- ₹1,32,000
- Rent − 10% basic
- ₹1,08,000
- 50% of basic (metro cap)
- ₹1,20,000
HRA exempt under Section 10(13A)
₹1,08,000
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 Kolkata
Common employer categories whose HR portals collect rent receipts for Section 10(13A) substantiation:
- PSU banks (SBI/UCO/Allahabad class)
- Trading houses (legacy Marwari/Bengali businesses)
- Media & publishing groups
- Engineering legacy firms (Britannia/ITC class)
- Central government regional offices
Generate your Kolkata 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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