Ans:
The taxable component of HRA is typically added to your salary and reflected under the head of Gross Salary in your payslips U/S 17(1). The tax-exempt component of HRA can be found under the Allowances head and is up to the limit exempt under Sec 10 of the Income Tax Act. The exempt HRA component of a salaried taxpayer is reflected in the statement of tax projection given by your employer at the start of an FY. Your employer will deduct the HRA from your salary. To file your ITR, you should view Part B deductions for HRA in your Form 16.