HRA exemption in Patna
Non-metro city — the 40% limb applies. Work out exactly how much of your house rent allowance is tax-free in Patna, with the city’s own rent levels, its tenancy rules and the proof your employer will ask for.
Rule 2A names only Delhi, Mumbai, Kolkata and Chennai. Whatever Patna’s size, rents or metro rail, the third limb of your exemption is 40% of basic + DA. Ticking “metro” is the most common HRA error in India.
Worked example for Patna
Take a Patna employee on a basic salary of ₹25,000 a month with ₹12,500 of HRA, renting a 2 BHK at ₹15,000 a month — figures drawn from this city’s mainstream rental bands. Section 10(13A) exempts the least of three amounts:
| Limb under Rule 2A | Annual amount | Result |
|---|---|---|
| 1. Actual HRA received (₹12,500/month) | ₹1,50,000 | Higher |
| 2. Rent paid (₹15,000/month) − 10% of basic | ₹1,50,000 | Higher |
| 3. 40% of basic + DA — Patna is non-metro | ₹1,20,000 | Lowest — this is your exemption |
| Tax-free HRA | ₹1,20,000 | Taxable HRA: ₹30,000 |
This is what the mistake costs. Someone in Patna who ticks “metro” would compute the third limb as ₹1,50,000 instead of ₹1,20,000 and claim ₹1,50,000 instead of ₹1,20,000 — ₹30,000 of income wrongly treated as exempt. Payroll usually catches it in the February TDS true-up, and the whole shortfall is recovered from one month's salary.
Your numbers
The city type is pre-set to non-metro (40%) for Patna. Change the salary and rent to yours — nothing is uploaded and nothing is stored on a server.
What rent looks like in Patna
| Home | Indicative rent / month | Annual rent | Landlord PAN needed? |
|---|---|---|---|
| 1 BHK | ₹5,500 – ₹11,000 | ₹66,000 – ₹1,32,000 | Only at the top of the range |
| 2 BHK | ₹10,000 – ₹20,000 | ₹1,20,000 – ₹2,40,000 | Yes |
| 3 BHK | ₹18,000 – ₹34,000 | ₹2,16,000 – ₹4,08,000 | Yes |
Indicative mainstream-locality ranges for Patna (Kankarbagh, Boring Road, Rajendra Nagar, Danapur) — not a valuation, and premium addresses run well above them. The calculator uses whatever rent you actually pay.
How much rent do you need to use your whole HRA?
Keeping the same ₹25,000 basic and ₹12,500 HRA, and moving only the rent through Patna’s own bands, the binding limb changes:
| If you rent | Tax-free HRA / year | Taxable HRA | Capped by |
|---|---|---|---|
| 1 BHK at ₹8,000/month | ₹66,000 | ₹84,000 | rent − 10% of basic |
| 2 BHK at ₹15,000/month | ₹1,20,000 | ₹30,000 | the 40% ceiling |
| 3 BHK at ₹26,000/month | ₹1,20,000 | ₹30,000 | the 40% ceiling |
At the bottom of the range your exemption is throttled by limb two — the 10% of basic that is deducted from your rent before anything is exempt. Higher up, the 40% ceiling takes over, and paying more rent stops buying you any further exemption. Renting above that point is a lifestyle decision, not a tax one.
Renting in Patna: what is different here
Boring Road and Rajendra Nagar are the established central addresses; Kankarbagh holds the largest volume of mid-market housing; Danapur and the western edge offer the lowest rents. Much of Patna's rental stock is individually owned and let without a written agreement, which makes proof the practical obstacle to an HRA claim rather than the arithmetic.
Deposit convention. 2–3 months' rent.
Agreement and registration. The Bihar Buildings (Lease, Rent and Eviction) Control Act governs; 11-month agreements dominate.
Who is claiming HRA in Patna
State government and administration dominate the salaried base, with public-sector banking, healthcare, education and a growing services sector. Private structured employment is a smaller share here than in most cities of comparable size, so a large number of renters have no HRA component in their salary at all.
Professional tax. Bihar professional tax is up to ₹2,500 a year, assessed on annual salary bands. See Bihar professional tax for the full slab table — it does not change your HRA exemption, but it does change what reaches your bank account. Our in-hand salary calculator puts the two together if you want the figure that actually lands in your account.
Proof checklist before you claim
- Rent agreement in your name, covering the months you are claiming.
- Rent receipts for each month — generate all twelve at once, free.
- Landlord’s PAN once annual rent crosses ₹1,00,000 (₹8,333 a month), or a Form 60 declaration instead.
- Revenue stamp on receipts for cash payments above ₹5,000 a month.
- 2% TDS under Section 194-IB if you pay more than ₹50,000 a month — deducted once, in the last month of the tenancy.
- Bank transfers rather than cash wherever possible; a payment trail settles most employer queries on its own.
Questions people ask about HRA in Patna
Is Patna a metro city for HRA?
Patna is not a metro city for HRA purposes. Rule 2A names only Delhi, Mumbai, Kolkata and Chennai, so the third limb is 40% of basic plus DA. Population, metro rail and cost of living make no difference — the list is fixed and has not been expanded.
How much HRA is tax-free in Patna?
On the worked example on this page — basic ₹25,000 a month, HRA ₹12,500, rent ₹15,000 — the exempt amount is ₹1,20,000 a year and ₹30,000 of the HRA stays taxable. Your own figure depends on all three limbs; use the calculator above with your actual salary and rent.
Do I need my landlord's PAN?
Yes, once the annual rent exceeds ₹1,00,000 — about ₹8,333 a month. In Patna that threshold is crossed by most 2 BHK lettings and many 1 BHKs. If the landlord will not share a PAN, they must give a declaration in Form 60, and many employers reject the claim without one.
What proof does my employer want for a Patna rent claim?
A rent agreement, rent receipts for the months claimed, and the landlord's PAN where annual rent crosses ₹1,00,000. Receipts for cash payments above ₹5,000 a month should carry a revenue stamp. The Bihar Buildings (Lease, Rent and Eviction) Control Act governs; 11-month agreements dominate.
My Patna landlord will not give a written agreement. Can I still claim?
It is harder but not impossible. Rent receipts signed by the landlord, a bank transfer trail and the landlord's PAN where annual rent exceeds ₹1,00,000 are the core evidence; a written agreement is the usual way to tie them together but not a statutory requirement. Most employers will insist on one before allowing the exemption through payroll — in which case you can still claim it directly in your return, keeping the receipts and bank statements safe.
Questions that apply everywhere — whether HRA survives in the new tax regime, paying rent to your parents, and which cities count as metros — are answered on the HRA by city guide.
Compare nearby cities
This page explains the law as it applies generally and uses illustrative figures; it is not tax advice for your specific situation. The rent ranges are indicative market observations, not valuations. Verify slab and threshold changes before filing.