Two rented houses do not create two separate annual HRA exemptions.
Two rented houses do not create two separate annual HRA exemptions. Compute the claim period-wise using the rent, salary, HRA and city applicable to each occupied accommodation, and do not double count overlapping rent unless the facts show genuine residential use and actual cost borne.
This article uses the AY 2026–27 framework for income earned in FY 2025–26 under section 10(13A) of the Income-tax Act, 1961 read with Rule 2A. For this period, and in the current official departmental material reviewed on 1 August 2026, the 50% salary limb is restricted to Mumbai, Kolkata, Delhi and Chennai; all other locations use 40%. HRA exemption is ordinarily unavailable under the default new tax regime, so regime selection is a threshold eligibility question.
Delhi period: limbs are ₹1,20,000, ₹1,20,000 and ₹1,50,000, so exemption is ₹1,20,000. Jaipur period: limbs are ₹1,20,000, ₹90,000 and ₹1,20,000, so exemption is ₹90,000. Annual exemption is ₹2,10,000, not a single formula applied to combined rent.
For the complete rules on this topic, see the core guide: HRA Exemption: Rules, Formula and Maximum Limit.
See the broader Income Tax & Salary knowledge hub for related rules and calculators on this topic.
Two rented houses do not create two separate annual HRA exemptions. Compute the claim period-wise using the rent, salary, HRA and city applicable to each occupied accommodation, and do not double count overlapping rent unless the facts show genuine residential use and actual cost borne.
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