House Rent Allowance (HRA) u/s 10(13A)

Min of: actual HRA · rent − 10% basic · 50% (metro) / 40% basic · Old regime only

Leave Travel Allowance (LTA) u/s 10(5)

Travel within India for self+family. 2 journeys per 4-yr block (calendar years) · only actual economy fare exempt (not lodging/food). Enter amount claimed this FY.

Driver salary u/s 10(14)(i)

Reimbursement of driver's salary by employer (when you use a company-provided car). No statutory cap. Must be paid to the driver, not retained by you.

Car maintenance u/s 10(14)(i)

Reimbursement when employer provides a car for business use. Includes fuel, repairs, insurance. No statutory cap — actual expense incurred.

Daily allowance on tour/transfer u/s 10(14)(ii)

Per-day allowance during official travel. CBDT rates: ₹100–500/day depending on city. Enter total claimed this FY.

Superannuation fund contribution

Employer's contribution to an approved superannuation fund. Exempt up to 15% of (basic + DA). Anything above is taxable as salary.

PF withdrawal on retirement / separation

Recognized PF withdrawal after 5 years of service (or on retirement) is 100% tax-free. Lump sum amount received.

Gratuity u/s 10(10)

Received on retirement / separation. Half-month basic × years of service. Cap ₹10L for non-govt; ₹20L for govt employees.