Section mapper · Allowances and exempt receipts
Section 10(13A) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
House rent allowance (HRA) exemption.
- Was
s.10(13A), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 11), Income-tax Act, 2025- In force from
What changed
Moved out of the section and into a schedule. Section 11 is the exemption provision; the HRA conditions — rent actually paid, accommodation not owned by you, limits prescribed by area — are now serial number 11 of the Schedule III table.
Our CTC to in-hand calculator applies this provision, and cites the 2025-Act number beside the figure it produces.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.10(14) → s.11 — Special allowances — conveyance, transport, children's education and the rest
- s.10(5) → s.11 — Leave travel concession (LTA) from your employer
- s.80GG → s.134 — Rent paid when you get no HRA