definition of salary for HRA
HRA (house rent allowance) is accounted for in the case of salaried people under Section 10 (13A) of Income Tax Act, 1961, in accordance with rule 2A of Income Tax Rules. On the other hand, self-employed professionals cannot be considered for HRA exemption under this act, as they do not earn a salary.xamples for calculation of exemption/deduction of HRA. X has received following amount during the previous year. 1  Basic Salary â Rs. ( 2 5000*12) â Rs. 3  60,000/-. 4  Dearness Allowance (D.A) â Rs. ( 5 1000*12) â Rs.