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![House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series] House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117761-house-rent-allowance-under-income-tax-act-old-new-tax-act-series-taxscan.webp)
House Rent Allowance (HRA) under Income Tax Act, 1961 vs. 2025 [Old vs New Tax Act Series]
House Rent Allowance (HRA) is a part of salary that employers pay to employees to meet a portion of their housing expenses. Under the Income...




![Denial to Claim of Deduction on HRA u/s 10(13A) of Income Tax Act by considering Entire Salary Instead of Basic & DA: ITAT Remits matter to AO for Reconsideration [Read Order] Denial to Claim of Deduction on HRA u/s 10(13A) of Income Tax Act by considering Entire Salary Instead of Basic & DA: ITAT Remits matter to AO for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Denial-Deduction-HRA-Income-Tax-Act-Entire-Salary-DA-ITAT-Remits-AO-Reconsideration-TAXSCAN.jpg)
![HRA Exemption not Available in Case of Rent Paid to Mother: ITAT Mumbai [Read Order] HRA Exemption not Available in Case of Rent Paid to Mother: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/HRA-Exemption-Taxscan.jpg)