HRA Exemption vs Section 80GG (134) | 2026-27 Tax Updates & New Metro Cities #CA #CMA

Confused between HRA Exemption and Section 80GG (now Section 134) deductions? This video breaks down everything you need to know for the Tax Year 2026-27, including the latest changes to metro city limits and mandatory disclosures. Confused between HRA Exemption and Section 80GG (now Section 134) deductions? This video breaks down everything you need to know for the Tax Year 2026-27, including the latest changes to metro city limits and mandatory disclosures! 📍 What you will learn in this video: 👉 HRA Exemption (Sec 10(13A)): Who qualifies and how to calculate the lowest of the three conditions. 👉 New Metro Cities: Why residents of Bangalore, Pune, Hyderabad, and Ahmedabad can now claim 50% HRA exemption. 👉 Section 80GG (Section 134): How to claim rent deductions if you don't receive HRA from your employer. 👉 2026-27 Rules: New mandatory disclosure of your relationship with your landlord. 👉 Important: Remember that these benefits are only available under the Old Tax Regime. 📊 HRA Calculation Formula: The exemption is the lowest of: 🔹 Actual HRA received. 🔹 Rent paid minus 10% of salary. 🔹 40% of salary (50% for Metro cities: Delhi, Mumbai, Chennai, Kolkata, and now Bangalore, Pune, Hyderabad, Ahmedabad). 📈 Section 80GG (134) Calculation Formula: The deduction is the lowest of: 🔹 Rent paid minus 10% of total income. 🔹 25% of total income. 🔹 ₹5,000 per month. Join this channel to get access to perks: For more information contact us: , , CA Inter Direc Tax: Follow on these social media handles For Regular Updates: YouTube: Facebook : Instagram : Twitter : Linkedin : Pinterest: Telegram : WhatsApp : About us: Stargate Education is now Aggarwal Educational Center: Please note that while our name has changed, we continue to provide the exact same high-quality education, expert faculty, and proven teaching methods you have always trusted. Located in Laxmi Nagar, Delhi, we bring over 35 years of academic experience to guide you toward success. We believe cracking competitive exams is not just about hard work, but about structured strategy and discipline. Our Core Professional Coaching: 👉 CA (Foundation, Intermediate, Final) 👉 CMA (Intermediate, Final) Top-Tier Entrance Exam Preparation: 👉 CUET UG 👉 Law Entrances: CLAT, AILET, MH LLB 👉 Management & Media: IPMAT, BCA, BJMC Why Choose Aggarwal Educational Center? 👉 Proven Track Record: Over 20,000 students mentored and 1,200+ top rankers guided to their dream careers. 👉 Expert Faculty: Result-oriented teaching focused on building strong, clear fundamentals. 👉 Comprehensive Support: Personalized mentoring, regular mock tests, and continuous performance tracking to ensure you get the right guidance at the right time. #IncomeTaxIndia #HRAExemption #Section80GG #TaxSavingTips #SalariedEmployee #TaxUpdate2026 #FinanceIndia