12/02/2026
More Cities. More HRA Relief.
Good news for salaried taxpayers choosing the old tax regime!
The Draft Income-tax Rules, 2026 propose expanding HRA benefits — meaning more fast-growing cities may now qualify for 50% salary exemption instead of 40%.
📌 Metro Cities (Mumbai, Delhi, Chennai, Kolkata) – 50%
📌 Newly Proposed Cities – 50%
📌 Other Cities – 40%
If you live in a rented home, this update could increase your tax savings significantly.
💼 Not sure how this impacts your salary structure? ANR Tax Filings can help you plan smarter.