Section 10(13A) → Section 12
House Rent Allowance (HRA)
Quick Answer
Section 10(13A) of the Income Tax Act, 1961 (House Rent Allowance (HRA)) corresponds to Section 12 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 10(13A)
Provision Summary
Exempts HRA received by an employee based on rent paid, salary, and city (Metro/Non-Metro).
Sec 12
Provision Summary
Retained. However, this exemption is NOT available to taxpayers opting for the Default New Tax Regime (Section 115BAC).
Key Changes & Highlights
- Landlord PAN cross-verification is now 100% automated to catch fake rent receipts.
Related Sections
Frequently Asked Questions
What does Section 10(13A) of the Income Tax Act 1961 deal with?
Section 10(13A) (House Rent Allowance (HRA)) Exempts HRA received by an employee based on rent paid, salary, and city (Metro/Non-Metro).
What is the new section number for Section 10(13A) under the Direct Tax Code 2025?
Section 10(13A) of the ITA 1961 maps to Section 12 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 10(13A) under the new tax code?
Section 10(13A) is marked as "Retained" with status "Modified". Impact: Critical - One of the biggest factors when choosing between Old vs New tax regime.
What are the key changes to Section 10(13A) under DTC 2025?
Landlord PAN cross-verification is now 100% automated to catch fake rent receipts.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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