Basic Salary (for HRA & NPS below)
HRA / Rent Exemption (Old Regime)
If HRA Received is 0 but you pay rent — common for self-employed, business-income earners, or salaried without HRA in their package — Section 80GG is applied automatically instead. The calculation uses the statutory least-of-three tests and adjusted total income; Form 10BA and eligibility conditions still need to be satisfied when filing. The two can't be claimed together.
LTA Exemption (Old Regime)
Home Loan & Old-Regime Deductions
Employer NPS Contribution (Both Regimes)
Employer NPS is calculated independently of the deductions toggle. For AY 2026-27, the Old Regime cap is 14% of Basic+DA for Central/State Government employers and 10% for PSU/other employers; the New Regime cap is 14% for all employer categories.