click here ww.fastworking.blogspot.com Basic Salary including D.A.(not other allowances) (Salary=Clause(h) of rule 2 of Part A of the 4th Schedule) Rent Paid annually (Receipt will be required) House Located in Delhi,Calcutta,Mumbai,Madras Calculations :a) House Rent Allowance Received b) Rent Paid in excess of 10% of Salary c) 40% of the Salary (Least in a,b,c will be exempted) Amount 800,000.00