Income-tax Rules, 2026 | Rule 279 of 333

Rule 279 - House-rent allowance Operative rule

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

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279Rule number

736Local text characters

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Schedule III Table 11 limits. 279. (1) The non-taxable amount of a special (house rent) allowance under Schedule III [Table: Sl. No. 11] is the least of: the actual allowance received for the relevant period; the amount by which actual rent paid exceeds one-tenth of salary due for the relevant period; and a specified percentage of salary depending on location - 50% for Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad or Bengaluru, and 40% for any other place. (2) For this rule, "relevant period" means the period during which the accommodation was occupied during the tax year, and "salary" includes dearness allowance where provided for under the terms of employment, but excludes all other allowances and perquisites.

Local extract SHA-256: e862c00fea1860d316ac778282561a769cdfb91069aa66a56f4eeae9e6b548ba. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)