Understand HRA (House Rent Allowance) and learn how to calculate HRA exemption. Get insights on maximizing your tax benefits. Read now! HRA is the part of your salary designated to cover rent. Understand the formula of HRA calculation, exemption rules, and house rent receipt format to save tax. Basic salary DA forming part of salary Commission (as % of turnover achieved by the employee) HRA Received Rent Paid Learn all about House Rent Allowance ( HRA )—meaning, eligibility, tax exemption rules under Section 10(13A), how to calculate and claim HRA , and who can benefit from it.