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House Rent Allowance to Central Government employees: Compendium of Instructions
Government of India
Ministry of Finance
Department of Expenditure
North Block, New Delhi.
Dated the 30th December, 2022.
Subject: Compendium of Instructions regarding grant of House Rent Allowance to Central Government employees – regarding
The Department of Expenditure, Ministry of Finance has issued various instructions from time to time regarding grant of House Rent Allowance to Central Government employees. Such instructions were issued a long back. Therefore, the existing instructions have been reviewed and in supersession of all earlier instructions issued on the subject, a consolidated Master O.M. is hereby circulated for compliance by all Ministries/ Departments.
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2. . This is issued with the approval of Finance Secretary & Secretary (Expenditure).
All Ministries and Departments of the Government of India as per standard distribution list.
Copy to: C&AG and U.P.S.C. etc. as per standard endorsement list.
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
Instructions regarding Grant of House Rent Allowance to Central Government employees.
|A.||Scope of application|
|B.||Revised and Updated Provisions|
|2.||Classification of cities for the purpose of grant of HRA and Rates of HRA|
|3.||Areas where Admissible|
|4.||Admissibility of HRA|
|5.||Condition for Drawal of House Rent Allowance|
|6.||Regulation of HRA in different Circumstances|
|7.||Certificates for grant of HRA|
|C.||Appendix||Earlier orders on grant of House Rent Allowance|
A. Scope of Application :
These instructions will apply to all civilian employees of Central Government. The orders will also be applicable to the Civilian employees paid from the Defence Services Estimates. In respect of Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and the Ministry of Railways respectively. These orders are also applicable on persons serving in the Indian Audit and Accounts Department.
Note : Rules mentioned in this Order shall not apply to –
(i) Government servants appointed on ad hoc or personal rates of pay unless the orders sanctioning their appointment specifically provide for the drawal of HRA in addition to pay.
(ii) Staff paid out of contingencies (i.e., casual employees/ labour).
B. Revised and Updated Provisions :
The consolidated and updated guidelines on various aspects on grant of House Rent Allowance to Central Government Employees are as follows:
1. Definitions :
1.1. Pay: Pay for the purpose of calculating HRA means the pay drawn in the prescribed Level in the Pay Matrix as per 7th CPC recommendations accepted by the Government but does not include any other type of pay like special pay etc.
1.2. “Family”means a Government servant’s wife/husband, children and other persons residing with and wholly dependent upon him/her. A husband/ wife /child/ parent having an independent source of income is not treated as a member belonging to the family of the Government servant except when such income including pension (inclusive of temporary increase in pension and pension equivalent of death- cum-retirement benefits) does not exceed Rs.9000 per month2•
1.3. “Same station”means all places which are treated as contiguous to the qualified city/town in terms of Para. 3.2 and those dependent on the qualified city/ town in terms of Paras. 3.4 and also those places which are included in the Urban Agglomeration of a qualified city.
1.4. “Urban Agglomeration(UA)”:The term has been defined in the latest Census Report by the Registrar General & Census Commissioner of India, i.e. an UA is a continuous urban spread constituting a town and its adjoining outgrowths (OGs), or two or more physically contiguous towns together with or without outgrowths of such towns .
2. Classification of cities for the purpose of grant of HRA and rates of HRA:
2.1. Classification of cities for the purpose of HRA is based on the population of the area, as per the latest Census Report. On the basis of population, cities/towns have been classified for the purpose of grant of House Rent Allowance as under:
|S. No.||Classification of Cities / Towns||Population Criteria||Rate of HRA as per 7th CPC|
|1.||X||50 lakhs & above||24%|
|2.||Y||5 Lakhs to 50 Lakhs||16%|
|3.||Z||Below 5 Lakhs||8%|
Note :The rates of HRA will be revised to 27%, 18%, 9% for X, Y & Z class cities respectively when Dearness Allowance(DA) crosses 25% and further revised to 30%, 20% & 10% when DA crosses 50%.
3. AREAS WHERE ADMISSIBLE:
3.1. HRA is admissible with reference to the ‘place of duty‘ of the Government servant, irrespective of whether Government servant is residing at that place or any other place.
3.2. For deciding the classification of ‘place of duty’, the limits of the locality within which these orders apply, shall be those of the named municipality or corporation and shall include such of the suburban municipalities, notified areas or cantonments as are contiguous to the named municipality; or corporation or other areas as the Central Government may from time to time notify.
3.3. The instructions shall automatically apply/ cease to apply to areas which may be included within / excluded from the limits of the named UA or municipality or corporation by the State Government concerned, from the date of such inclusion/ exclusion.
3.4. Staff working in Central Government establishments within a distance of 8 kilometres from the periphery of the municipal limits of a qualified city will be allowed House Rent Allowance at the rates admissible in that city even though they may not be residing within those municipal limits, provided that-
(i) A certificate in the prescribed format (as per Annexure-1) from the Collector/Deputy Commissioner having jurisdiction over the area, is obtained by the Administrative Ministry/Department concerned and referred to the Ministry of Finance, Department of Expenditure for initial sanction of HRA for a period of 3 years.
(ii) Further extensions for grant of HRA beyond the initial period of 3 years may be allowed by the Administrative Ministries/ Departments in consultation with their Financial Advisers and by the C&AG, in respect of staff serving under him.
(iii) Benefit of the concession of HRA may be extended to the employees working in a place which though a town panchayat is generally dependent for its essential supplies on a qualified city and is within the 8 kms. limit of the periphery of the qualified city.
(iv) HRA will also be payable to the Central Government employees within the area of the Urban Agglomeration(UA) of classified city at the rates admissible in the classified city. The existing provisions for the payment of House Rent Allowance under Paras.3.4 above, will, however, continue to be applicable only at places which are within 8 kilometres of municipal limits of classified cities, but which are not included within UA of any city, subject to fulfilment of usual conditions laid down and subject to issue of specific sanctions therefore as before.
(v) The certificate of Dependency may be obtained from the Collector in all cases where the grant of HRA under Para. 3.4 is proposed. In all cases where the Collector certified that the area in question depends for its essential supplies on the qualifying city even though there may be another municipal area within the 8 kms. radius, Government would consider on merits whether grant of House Rent Allowance in such cases would be justified.
4. ADMISSIBILITY OF HRA :
HRA shall be admissible subject to the following conditions:-
4.1. The allowance shall not be admissible to those who occupy General Pool Residential accommodation provided by the Government.
4.2. Where Government quarters are available for the staff of specified Departments or for specified categories of staff, the procedure for applying for accommodation for payment for HRA will be regulated under the rules of the Ministry/Department concerned for allotment of the accommodation.
4.3. HRA drawn by a Government servant, who accepts allotment of Government accommodation, shall be stopped from the date of actual handing-over of accommodation in immediate habitable condition to the Government servant. In case of refusal of allotment of Government accommodation, HRA shall cease to be admissible from the date of allotment of Government accommodation. In case of surrender of Government accommodation, the House Rent Allowance, if otherwise admissible, will be payable from the date of such surrender.
4.4. A Government servant debarred from allotment of Government accommodation due to unauthorized sub-letting, or for other breaches of rules, but excluding those covered by 4.3 above will be eligible for HRA during the period of such debarment.
4.5. Female Government servants residing in the Western House Hostel and the Working Girls’ Hostel, Delhi, or elsewhere in Government-run hostels are not entitled to House Rent Allowance. Government servants living in hostels run by Autonomous and semi-Government Organizations, which are not run on commercial lines (i.e., Central Government employees allotted hostel accommodation are not charged market rent, but a subsidized rent), would not be entitled to HRA.
4.6. A Government servant, who, on transfer, has been permitted to retain Government accommodation at the old station on payment of normal rent or penal rent or retains Government accommodation unauthorizedly on payment of market rent, etc., will be entitled to HRA at the new station for the period upto 8 months from the date of his transfer.
4.7. A Government servant who was not in occupation of Government accommodation at his old station and who, on transfer, leaves his family behind at the old station because he has not rented a house or has not been allotted Government accommodation at the new station, will be eligible for House Rent Allowance for a period of six months from the date of his assumption of charge at the new station till Government accommodation allotted to him at the new station. HRA in such cases shall be regulated as per the place of duty from the date of assumption of charge.
Note: HRA shall be admissible at the rate at which it was being drawn by him/her at the previous place of posting till the end of current academic of his/her child(ren).
4.8. In either case, the grant of HRA under these provisions shall not be admissible beyond the date on which Government accommodation allotted to him/her at the new station.
4.9. During the period of transfer not exceeding 90 days, a Government servant shall draw HRA at the same rates at which he was entitled at the time of transfer. For periods of transfer exceeding 90 days, the rate of HRA shall be regulated with reference to the new place of posting. If a transfer, initially made for a period not exceeding 90 days, is later extended, rate of HRA shall be regulated with reference to new place of posting from the date of issue of orders extending the transfer beyond 90 days.
5. CONDITIONS FOR DRAWAL OF HOUSE RENT ALLOWANCE
5.1. A Government servant shall not be entitled to HRA, if-
(i) he/she shares Government accommodation allotted to another Government servant; or
(ii) he/she resides in accommodation allotted to his/her parents/ son/ daughter by the Central Government, State Government, an Autonomous Public Undertaking or semi-Government Organization such as a Municipality, Port Trust, Nationalized Banks, Life Insurance Corporation of India, etc; or
(iii) his/her spouse has been allotted accommodation at the same station by the Central Government/State Government/ Autonomous Public Undertaking/ Semi Government Organization such as Municipality, Port Trust, etc., whether he/she resides in that accommodation or he/she resides separately in accommodation rented by him/her.
5.2 Government servants other than a Government servant who is living in a house owned by him shall be eligible for HRA even if they share Government accommodation allotted to other Government servants [ excluding those mentioned in (5.1) above] or private accommodation of other Government servants [ including those mentioned in 5.1.(i) & (iii) above ] subject to the condition that they pay rent or contribute towards rent or house or property tax but without reference to the amount actually paid or contributed.
5.3 In cases where husband / wife/ parents / children, two or more of them being Central Government servants or employees of State Governments, Autonomous Public Undertakings or semi- Government Organizations like Municipality, Port Trust, Nationalized Banks, Life Insurance Corporation of India, etc., share accommodation allotted to another Government servant , HRA will be admissible to only one of them, at their choice.
NOTE. The term “accommodation” includes the accommodation allotted to the employees of State Governments, Autonomous Public Undertakings, semi-Government Organizations such as Municipality, Port Trust, etc.
5.4. Drawal of HRA by husband and wife when both of them happen to be Government servants and are living in hired/ owned accommodation- HRA would be admissible to both as per their entitlement.
5.5. Reimbursement of rent to Government servants during their temporary stay in State Bhavans /Guest Houses/Departmental Guest Houses run by Central Government/State Governments/ Autonomous Organizations, etc.- The officials on their posting to the Centre and the Central Government officials on their transfer/posting to a new station, necessitating change of residence if they temporarily stay in State Bhavans/ Guest Houses/Departmental Guest Houses run by Central Government/ State Governments / Autonomous Organizations, etc. may be reimbursed the amount of rent paid subject to fulfilment of the following conditions:-
(i) The official has applied for accommodation of his entitlement, but has not been allotted residential accommodation by the Government.
(ii) The concerned Guest House should be located at the place of posting of the official.
(iii) The official must have stayed in State Bhavans / Guest Houses/Departmental Guest Houses run by Central Government/ State Government / Autonomous Organizations etc. and submit rent receipts in support of payment of rent.
(iv) Reimbursement of rent shall be admissible upto a maximum period of six months.
(v) No HRA shall be admissible during this period.
6. REGULATION OF HRA IN DIFFERENT CIRCUMSTANCES
The drawal of House Rent Allowance in the following circumstances shall be regulated as under:
6.1 During Leave :
6.1.1. A Government servant will be entitled to draw HRA during leave at the same rates at which he was drawing these allowances before he proceeded on leave. For this purpose, leave means total leave of all kinds, as per CCS(Leave) Rules (including child care leave, extraordinary leave etc.) not exceeding 180 days and the first 180 days of the leave if the actual duration of the leave exceeds that period; but does not include terminal leave, whether running concurrently with the notice period or not. When vacation or holidays are combined with leave, the entire period of vacation or holidays and leave should be taken as one spell of leave. HRA will be admissible during Leave Preparatory to Retirement(LPR) subject to submission of certificate that the employee concerned and/ or his family continues to reside at the same place/ same station.
6.1.2. In the case of Government servants who are originally granted leave on medical certificate exceeding 180 days and have ultimately to retire from Government service on grounds of invalidity, the entire leave thus becoming leave preparatory to retirement, recovery of HRA already drawn need not be effected . Central Government servants who are originally granted leave on medical grounds or otherwise but do not join duty after expiry of such leave owing to death / invalidation during such leave may also be regulated in the same manner.
6.1.3. The drawal of HRA during periods of vacation or holidays whether combined with leave or not shall be regulated in the same way as during leave.
6.1.4. In cases, where a Government servant who is sanctioned leave, whether on medical grounds or otherwise, does not join duty after availing himself of such leave, and resigns, he shall not be eligible for HRA for the entire period of such leave. The Administrative Authority concerned shall ensure that the entire amount drawn on this account is recovered before resignation, etc., is accepted .
6.1.5. Drawal of HRA during the period of leave in excess of first 180 days availed of on grounds other than medical grounds mentioned in sub-para. (6.1.6) below shall be subject to furnishing of the certificate prescribed in Annexure-111.
6.1.6. The limit of 180 days shall be extended to 8 months for the purpose of the grant of these allowances in the case of Government servants suffering from TB, Cancer or other ailments during the period of their leave taken on medical certificates when such certificates are in the forms prescribed. It is immaterial whether the leave is on medical certificate from the very commencement or is in continuation of other leave as defined in (i) above. In the case of employees suffering from TB, Cancer or other ailments, who remain on leave for a period exceeding 8 months, the grant of HRA for the period of leave beyond 8 months, may be decided by the respective Controlling Authorities irrespective of the period of leave involved so long as the medical certificate in the prescribed form is available.
6.1.7. In case of Study Leave approved by Government of India, employee shall be eligible for HRA at the place of study without producing certificate mentioned in Annexure Ill.
6.2. During Joining Time:
During Joining Time, a Government servant shall continue to draw HRA at the same rates at which he was drawing these allowances at the station from where he was transferred. Where, however, joining time is affixed to leave, joining time shall be added to the period of 180 days referred to in 6.1 above unless, in any case, it is otherwise expressly provided.
6.3. During Deputation Abroad:
The officers going abroad on deputation, their HRA shall be regulated at the rates admissible to them from time to time at the station from where they proceeded abroad on deputation in the following manner:-
(i) An employee proceeding on deputation abroad will be eligible for HRA till such time as his family remains at the last place of his duty in India. In the event of an employee applying for family passage to the place of deputation abroad or for Transfer Travelling Allowance in respect of his family’s journey from the headquarters in India to Home Town or any other station, he will not be required to refund the amount of HRA up to the date up to which the family actually resides at the last Headquarters of the employee in India.
(ii) The drawal of HRA will be subject to the production of certificate prescribed in Annexure III.
6.4. During Training Abroad:
A Government servant who is deputed for training abroad under the various training schemes sponsored by the Government of India or operated through non- official channels shall be entitled to draw HRA during the entire period of such training at the rates admissible to him from time to time at the station from where he was deputed abroad for training subject to the production of certificates prescribed inAnnexure III.
Leave taken during the course of training or immediately after the completion of training abroad to cover stay- overs/stop -overs resulting in the absence of the trainees abroad beyond a period of six months cannot be treated as part of the period of training and as such the Government servant concerned will not be entitled to any HRA during the period of leave taken on training abroad irrespective of whether the leave falls within the first six months of the training or immediately after the completion of the training abroad.
6.5. During Training in India:
A Government servant, whether permanent or temporary, who is sent on training in India, and whose period of training is treated as duty under FR 9 (6) (b), shall be entitled to draw during the entire period of such training, Compensatory (City) and House Rent Allowances at the rates admissible to him, from time to time, at either the place of trainingor the place of duty from where he proceeded on training, whichever are more favourable to him. For claiming the allowances admissible at the place of duty from where a Government servant proceeded to another station for training, he will be required to furnish the certificate(s) prescribed inAnnexure III.
NOTE. – A Government servant who is allowed travelling allowance as on tour and draws daily allowance at the place of training will draw HRA at the rates admissible to him at his headquarters from where he proceeded on training.
6.6. During Suspension :
The drawal of HRA to a Government servant under suspension shall be regulated with reference to FR 53 (1)(ii)(b) and FR 54 subject to his furnishing certificate prescribed in Annexure III for drawal of allowance for periods beyond 180 days from the date of suspension.
NOTE.- If the headquarters of a Government servant under suspension are changed in the public interest by orders of a Competent Authority, he shall be entitled to the HRA as admissible at the new station, provided he furnishes the requisite certificate with reference to such station .
6.7. To Re-employed Pensioners:
The drawal of House Rent Allowance in the case of re-employed pensioners shall be regulated as indicated below-
(i) In the case of officers whose pay plus pension exceeds the sanctioned maximum pay of the post, the allowances will be calculated on that maximum.
(ii) In the case of officers whose pay on re-employment in a civil post is fixed without taking into account the entire pension or a part thereof, the amount of pension so ignored shall also not be taken into account for the purpose of the grant of HRA.
(iii) In other cases, the allowances will be calculated on pay plus pension.
6.8. Persons whose leave terms are not regulated under the Fundamental Rules or the CCS (Leave) Rules, 1972 :
6.8.1. Industrial and other employees, whose leave terms are regulated by special orders and not under the Fundamental Rules or the CCS (Leave) Rules, 1972, may be granted HRA during the first 40 days of leave at the same rates at which they were drawing these allowances before proceeding on leave. Where, however, under any special orders, such employees are eligible to draw these allowances for period of leave in excess of 40 days at it time, they will continue to be governed by those orders.
6.8.2. The limit of 40 days shall be extended to 180 days in the case of such employees suffering from TB/ Cancer / other ailments during their leave taken on medical certificates when such certificates are in the forms prescribed. It is immaterial whether the leave is on medical certificate from its very commencement or it is in continuation of other leave. The question whether the allowances may be paid to an Officer suffering from TB / Cancer/ or other ailments during leave on medical certificate exceeding 180 days shall be decided on merits by the Ministry / Department in consultation with Financial Adviser concerned. Drawal of allowances beyond 180 days will be subject to the furnishing of certificate in Annexure III.
6.9. During Tour :
For the period of Tour, A Government servant’s entitlement to these allowances shall be regulated with reference to his Headquarters.
7. CERTIFICATES for the grant of HRA :
7.1 Dependency Certificate as required for grant of HRA under para 3.4, given inAnnexure-I.
7.2.1 Every Government servant shall furnish along with his first claim for House Rent Allowance, a certificate in the Form given in Annexure-II. ·
7.2.2 While non-Gazetted Officers shall furnish the requisite certificates to their Head of Office, Gazetted Officer shall furnish the same to their Accounts Officers.
7.2.3 The following certificates shall be endorsed by the Drawing and Disbursing Officers on the bill in which HRA of non-Gazetted Officers are drawn by them :-
(i) “Certified that in the case of all Government servants for whom HRA are drawn in this bill, the eligibility of the allowance has been verified with reference to Government of India, Ministry of Finance, O.M. No. ______ dated _____
(ii) “Certified that the certificates prescribed by Government have been obtained from the Government servants for whom HRA has been drawn in this bill and I am satisfied that the claims are in accordance with the orders in force.”
7.3 The certificates required under paras. 6.1.5, 6.3, 6.4, 6.5, 6.6, 6.8 will be as per Annexure-III.
( The certificate on Official Letter head (in original) should be in respect of only one place. If there are more than one place in respect of which the proposal relates, appropriate certificates in respect of each of such places should be given.)
It is hereby certified that –
1. 1 _______ is a 2Village/ Panchayat/ Town Panchayat/ Non- municipal area;
2. 1 _______ is not a Municipality or Notified Area or Cantonment;
3. 1 _______ is not part of any Urban Agglomeration (UA);
4.1 _______ is within a distance of 8 kilometres from the periphery of the municipal limits of _______ 3 _______
Signature of the District Collector/ Deputy
Commissioner having jurisdiction over the place
Seal of the District Collector/
Date …… … …………
1. Name of the place in respect of which the proposal relates.
2. The civic status of the place, i.e., Village, Panchayat, Town Panchayat, Non- Municipal area, etc., should be indicated.
3. Name of the Municipality.
Certificate to be furnished by all Central Government servants:
(1) I certify that I am residing in a house hired/ owned by me / my wife / husband/ son / daughter/ father / mother / a Hindu undivided family in which I am a coparcener.
(2) I certify that I am not sharing accommodation allotted to my parent/child by the Central/State Government, an autonomous public undertaking or semi- Government organization such as municipality, port trust, etc., allotted rent-free to another Government servant.
(3) I certify that my husband /wife / children/ parents who is / are sharing accommodation with me allotted to another employee of the Central / State Government / autonomous public undertakings or semi – Government organizations like municipality, port trust, etc., is/are not in receipt of HRA from the Central/ State Government / autonomous public undertakings or semi- Government organizations like municipality, port trust, etc.
(4) I also certify that my wife/ husband has not been allotted accommodation at the same station by the Central / Sate Government / autonomous public undertakings or semi Government organizations such as municipality, port trust, etc.
Signature of the Govt. servant …………………………
Name of the Govt. servant …………………………
*Strike out whichever is not applicable
The Government servant concerned continued for the period for which House Rent Allowance is claimed, to retain the house at the same station (whether within its qualifying limits or in an adjoining area)
I certify that I retained the accommodation for the period for which HRA is being claimed at the same station from where I was placed under suspension” or proceeded on leave/deputation abroad/training/etc” .
Signature of the Govt. servant ……………………………
Name of the Govt. servant. …..………………..…….
*Strike out whichever is not applicable
List of HRA Orders Consolidated/Superseded by this O.M
|Sr. No.||OM No.||Date||Subject|
|01||2(37)-E.II(B)/64||27.11.1965||Grant of Compensatory(City) Allowance and House Rent Allowance|
|02||2(53)-E.II.B/65||23.02.1966||Grant of Compensatory(City) Allowance and House Rent Allowance|
|03||2(47)-E.II.(B)/66||18.08.1966||Grant of Compensatory(City) Allowance and House Rent Allowance|
|04||2(37)- E.II.(B)/66||24.09.1966||Rent free Concession during the period of suspension|
|05||2(91)- E.II.(B)/66||01.02.1967||Grant of Compensatory(City) Allowance and House Rent Allowance|
|06||2(100)- E.II.(B)/66||11.04.1967||Grant of Compensatory( City) Allowance and House Rent Allowance|
|07||2(20)- E.II.(B)/67||31.05.1967||Grant of Compensatory( City) Allowance and House Rent Allowance|
|08||2(47)- E.II.(B)/66||28.06.1967||Grant of Compensatory( City) Allowance and House Rent Allowance|
|09||2(55)- E.II.(B)/67||19.12.1967||Grant of Compensatory(City) Allowance and House Rent Allowance|
|10||2(110)- E.II.(B)/67||17.06.1968||Grant of Compensatory( City) Allowance and House Rent Allowance|
|11||2(15)- E.II.(B)/69||24.10.1970||Reduction of House Rent Allowance at the rate of 40% when a Government servant shares accommodation with a member of his/her family not dependent upon him.|
|12||2(26)- E.II.(B)/69||05.01.1971||Grant of Compensatory(City) Allowance and House Rent Allowance to a Central Government servant who resigns from Government service without joining duty after a spell leave.|
|13||2(37)- E.II.(B)/64||06.01.1971||Grant of house rent allowance/compensatory(city) allowance-clarification regarding para 3(b)(iii) of this Ministry’s Office Memorandum No. F.2(37)- Ell(8)/64 dated 27 .11.1965- Issue of Instructions.|
|14||2(14)- E.II.(B)/71||20.05.1971||Grant of House Rent Allowance in terms ofpara 5(c)(ii) of this Ministry’s O.M. No. 2(37) -E.II. B/64 dt 27.11.1965,clarification regarding.|
|15||2(32)- E.II.(B)/69||20.05.1971||Grant of Compensatory( City) Allowance and House Rent Allowance to a Central Government servants-clarification with regard to para 6(a)thereof.|
|16||2(25)- E.II.(B)/71||19.08.1971||House Rent/ Compensatory (city) Allowance- Admissibility in areas outside the limits of aclassified city/town- Procedure for obtaining necessary information/ maps/ certificates.|
|17||2(14)- E.II.(B)/71||30.10 ..1971||House Rent Allowance-change in the form of certificates prescribed in para 8(a) of Ministry of Finance Office Memorandum N0.2(37)- E.11.(8)/64, dated 27-11-1965|
|18||2(110)- E.II.(B)/67||24.11.1971||Grant of compensatory (city) and house rent allowance.|
|19||12034(1)/69-Pol. I||30.12.1971||Admissibility of House Rent Allowance in the event of non-acceptance or surrender of general pool accommodation at Delhi,Bombay, Calcutta, Nagpur, Simla, Madras and Chandigarh.|
|20||2(33)- E.11.(B)/71||13.03.1972||Grant of house rent allowance to Government servants sharing residential accommodation with adults not belonginq to their families|
|21||2(56)- E.11.(B)/73||06.06.1974||Recommendations of the Third pay Commission – Decisions of Government relating to grant of Compensatory( city) allowance and house rent allowance to central Government employees.|
|22||2(42)- E.11.(B)/73||22.08.1974||Grant of Compensatory( city) allowance in respect of individuals who are entitled to rent free accommodation as a condition of service.|
|23||3(2)- E.11.(B)/73||03.09.1974||Third pay commission’s recommendations regarding the grant of compensation- in lieu of rent free accommodation -Government’s decision thereon.|
|24||2(61)-E.ll(B)/74||19.10.1974||Grant of HRA to Central Government Employees in terms of para 5(c) (iii) of this Ministry’s OM No. F. 2(37)-E.ll(B)/64 dated the 271h November, 1965.|
|25||2(64)- E.11.(B)/74||31.10.1974||Grant of HRA/CCA during leave -cases where a Government servant does not join duty after proceeding on leave|
|26||2(47)- E.II.(B)/73||25.11.1974||Grant of house rent allowance to Central Government employees on transfer from one station to another Instructions regarding|
|27||2(71)- E.II.(B)/74||02.06.1975||Grant of C.C.A and H.R.A.|
|28||2(9)- E.II.(B)/74||16.06.1975||Grant of House Rent Allowance- Clarification regarding para 3(b)(iii) of this Ministry’s O.M. No. F. 2(37)-E. II(B)/64 dated 27.11.1965- Issue of instructions|
|29||2(71)- E.II.(B)/74||07.07.1975||Grant of House Rent Allowance to persons living in their own houses|
|30||2(71)- E.II.(B)/65||08.09.1975||Grant of house rent allowance to persons living in own houses.|
|31||11012/6/E.II.(B)/75||08.10.1975||Grant of house rent allowance|
|32||2(71).E.11(8)/74||09.10.1975||Grant of House rent allowance to persons living in their own houses.|
|33||15(5)- E.11.(8)/74||05.12.1975||Grant of house rent allowance under para3(b)(III) of this Ministry’s O.M. No. F.(37)-E.11.8/64 dated 27.11.65-conditions regarding.|
|34||11020/ 6/ E.II.(8)/ 75||09.12.1976||Payment of House rent allowance to allottees of Government accommodation who own houses at the place of their posting and who are paying market licence fee for the Government accommodation allotted to them w.e.f.01/01/1976|
|35||11015/1/E.ll.(8)/76||31.01.1977||Grant of Rent free accommodation/House rent allowance to Central Govt. employees posted to Mizoram.|
|36||15(5)- E.11.(8)/74||01.02.1977||Payment of house rent allowance under para 3(b)(lll) of the O.M. dated 27-11-1965 to central government employees working in places which are town Panchayats.|
|37||11020/6/E. II.(8)/75||09.02.1977||Payment of House Rent Allowance to allottees of Govt. accommodation who own houses at place of their posting and who are paying market licence fee for the Govt. accommodation allotted to them w.e.f. 01-01-1976|
|38||11011/1/E.11.(8)/75||25.02.1977||Simplification/rationalization of rules and procedures relating to House Rent Allowance .|
|39||11021/6/75- E.11.(8)||21.07.1977||Payment of House Rent Allowance to allottees of Government accommodation owning houses.|
|40||11025/2/77- E.11.(8)||10.08.1977||Grant of rent-free accommodation or HRA in lieu to Central Govt. employees posted in A&N islands.|
|41||11013/4/ E.11.(8)/76||22.09.1977||Grant of houses rent allowance in cases where the accommodation in respect of which house rent allowance is claimed is not used solely for bona fide residential purposes clarification regarding.|
|42||11020/6/E. II.(8)/75||24.10.1977||Payment of house rent allowance to allottees of Government accommodation owning houses.|
|43||11021/6/76-E.I1(8)||26.10.1977||Payment of house rent allowance to Central government employees within the areas of urban Agglomerations -Question regarding|
|44||11021/5/76- E.11.(8)||01.11.1977||Simplification/rationalization of rules relating to House Rent Allowance|
|45||11020/6/ E.11.(8)/75||23.12.1977||Payment of house rent allowance to allottees of government accommodation owning houses.|
|46||11021/7/E.11.(B)/75||28.03.1978||Third pay commission’s recommendations regarding the grant of compensation in lieu of rent free accommodation-Government’s decision thereon.|
|47||11011/1/E.ll.(B)/75||31.03.1978||Simplification/rationalization of rules relating to House Rent Allowance|
|48||11020/6/E.ll.(B)/75||17.04.1978||Payment of house rent allowance to allottees of government accommodation owning houses.|
|49||2(71)-E.11.(B)/74||27.05.1978||Admissibility of HRA to Central Government employees under paragraph 5(e)of this Ministry’s O.M. No. 2(37)-E .ll.B/64 dated 27.11.1965|
|50||11014/1/E.ll.(B)/79||17.03.1979||HRA – Amendment in the forms of certificates prescribed.|
|51||11020/3/81/E.ll.(B)||25.11.1981||Grant of house rent allowance to officers going on study leave|
|52||11014/2/E.ll.(B)/82||19.03.1983||Grant of HRA to Central Government employees on transfer from one station to another -instructions regardino.|
|53||11014/1/83.E.ll.(B)||16.05.1983||Simplification/rationalization of rules relating to House Rent Allowance -Drawal of H.R.A. by Government servants transferred to new stations regarding.|
|54||11020/3/85/E.ll.(B)||15.09.1986||Grant of Compensatory (City) and House Rent Allowances classification/re-classification of cities/towns on the basis of population figures of 1981 census|
|55||11013/2/86/E.ll.(B)||23.09.1986||Recommendations of the Fourth pay commission- Decisions of Government relating to grant of Compensatory(city)and House rent allowance to central govt. employees.|
|56||11015/4/86E.ll.(B)||19.02.1987||Grant of compensation in lieu of Rent Accommodation|
|57||11015/4/86- E.11.(B)||22.05.1987||Grant of Compensation in lieu of Rent Free Accommodation.|
|58||11015/4/86- E.11.(B)||13.11.1987||Grant of Compensation in lieu of rent free accommodation|
|59||11015/4/86- E.11.(B)||04.05.1988||Grant of Compensation in lieu of rent free accommodation|
|60.||11015/2/87-E.ll(B)||08.11.1988||Drawal of House Rent Allowance by husband and wife when both of them happen to be Govt. Servants and are living in hired/owned accommodation-clarification regarding|
|61.||11015/4/86-E.ll(B)||19.06.1989||Grant of compensation on lieu of Rent Free Accommodation.|
|62.||21011/5/85-E.ll(B)||04.07.1989||Grant of House Rent Allowance and Compensatory (city) Allowance at old rates with respect to revised pay scales for the period 15.1.1986 to 30.9.1986 to Central Government employees .|
|63.||11023/3/86-E.ll(B)||01.12.1989||Delegation of powers to Administrative Ministries/Department for continued grant of HRA/CCA to Central Govt. Employees .|
|64.||21011/13/89- E.11(8)||20.12.1989||Clarification of the phrase “Same Station” for orant of HRA/CCA.|
|65||11020/19/90- E.11(6)||05.02.1991||Drawal of House Rent Allowance and Compensatorv(c itvl Allowance during leave.|
|66||2(1O)/E.11.(B)/92||25 .01.1993||Grant of HRA/CCA within a distance of 8kms from the municipal limits of a aualified citv.|
|67||2(40)/94-E .11.(B)||10.08.1994||Grant of compensation in lieu of rent free accommodation.|
|68||2(39)/94 E.11.(B)||27.10.1994||Reimbursement of rent to Govt. servants during their stay in state Bhavans/Guest Houses run by the State Govts./autonomous organizations. Etc|
|69||2(15)/2000-E.ll.(B)||22.08.2001||Grant of HRA in lieu of rent free accommodation to the Central Government employees posted in Sikkim.|
|70||2 (25)/04- E.11.(B)||19.08.2004||Reimbursement of rent to Government servants during their stay in State Bhavans/Guest House run by the State Govts./ autonomous organization etc.|
|71||2(25)/2004-E. ll(B)||15.12.2011||Re-imbursement of rent to Government servants during their stay in State Bhavans/Guest House run by State Governments/Autonomous Oroanizations , etc.|
|72||2(9)/2012-E.ll(B)||27 .08.2012||Clarification on the admissibility of House Rent Allowance (HRA) during the Child Care Leave (CCLl -Reo.|
|73||2/05/2018-E.ll(B)||01.02.2019||Reimbursement of rent to Government servants during their temporary stay (upto a maximum period of six months) in State Bhavans/Guest Houses/ Departmental Guest House run by Central Government/ State Governments/ Autonomous Organizations etc.|
Dispensation of conditions of applying for Government Accommodation and furnishing of ‘No Accommodation Certificate’ for admissibility of House Rent Allowance .
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What are XY and Z cities? ›
X, Y, and Z are more commonly known as Tier-1, Tier-2, and Tier-3 cities, respectively. There are eight X cities and ninety seven Y cities. On the basis of the 2011 census, two cities — Pune and Ahmedabad — were upgraded from Y to X and twenty one cities from Z to Y on 1 April 2014. HRA classification. City.Is Ahmedabad a metro city for HRA? ›
As per Income Tax provisions, only Delhi, Mumbai, Chennai and Kolkata are considered as metro cities in India.What is 8% HRA? ›
House Rent Allowance (HRA)
Earlier, the HRA was paid at the rate of 30% of the Basic Pay for Class X cities, 20% for Class Y cities, and 10% for Class Z cities. The percentages have been rationalised to 24% of the Basic Pay for Class X cities, 16% for Class Y cities, and 8% for Class Z cities.
Tier I cities have a developed and established real estate market. These cities tend to be highly developed, with desirable schools, facilities, and businesses. These cities have the most expensive real estate.How much house rent allowance can I claim? ›
If you live in a metropolitan city, your HRA is equivalent to 50% of your basic salary. Your HRA should equal 40% of your basic salary in any other city. If you do not get paid any dearness allowance or commissions, the HRA you should get is equivalent to 40% to 50%.Who can claim house rent allowance? ›
Salaried individuals, who live in rented houses, can claim the House Rent Allowance (HRA) to lower their taxes – partially or wholly. This allowance is for expenses related to rented accommodation. If you don't live in a rented accommodation, this allowance is fully taxable.What is the rule of house rent allowance? ›
The amount of HRA exemption is deductible from the total income before arriving at a gross taxable income. This helps an employee to save tax. But do keep in mind that the HRA received from your employer, is fully taxable if an employee is living in his own house or if he does not pay any rent.Is house rent allowance taxable? ›
The full form of HRA in salary is house rent allowance. It is an amount that an employer pays an employee to compensate for rent paid to live in the place of employment. While deduction for house rent allowance under Section 10(13A) of the Income Tax Act is allowed, HRA may be fully or partially taxable.How much amount of HRA is exempt from tax? ›
50% of the employee's salary is eligible for HRA tax exemption if they live in any of the Metro cities of India. The metropolitan cities of India include Delhi, Mumbai, Calcutta, and Chennai. In case the employee lives in any other city, then 40% of the salary can be HRA exempted.Is Ahmedabad cheapest city to live? ›
Located on the banks of the Sabarmati River, Ahmedabad is one of the most beautiful and affordable cities in India. Founded in the 15th century by the king Ahmed Shah Badshah, Ahmedabad today has become a prominent IT hub of India.
What is the max HRA limit? ›
The actual HRA received, rent paid annually reduced by 10% of salary, 50% of your basic salary (if you live in a metro city), and. 40% of your basic salary (if you live in a non-metro city).
Claim Rules for HRA
Your allotted HRA cannot exceed more than 50% of your basic salary. As a salaried employee, you cannot claim for the full rental amount you are paying. Your exemption will be based on the least of the below mentioned options: The actual amount allotted by the employer as the HRA.
The first goal is to help you to understand how the U. S. Department of Education (ED) defines and distinguishes the top three levels of evidence for its discretionary grant programs: --Tier 1 or strong evidence --Tier 2 or moderate evidence, and --Tier 3 or promising evidence.What is good salary in tier 2 city? ›
Among tier-2 cities, Chandigarh tops the chart in salaries paid at the junior (average CTC Rs 5.7 lakh per annum) and mid levels (Rs 13.7 lakh) — ahead of the national averages of Rs 4.4 lakh and Rs 11 lakh, respectively. Thiruvananthapuram comes a close second, with a variance of 3.5% and 1.9%, respectively.Does a housing allowance count as income? ›
Housing allowance is excludable from gross income for federal and state income tax purposes but not for self-employment tax purposes. When a portion of compensation is received as housing allowance, federal and state taxes are directly reduced.Can I claim house rent allowance even if I'm staying in my parents house? ›
Documents required to claim the HRA while staying with parents. Rent agreement and rent receipts – Usually employers ask for a copy of the rental agreement for their records. They can also request submission of rent receipts to allow you HRA exemption. You can enter into a simple rent agreement with your parents.How do I claim my rent paid? ›
You can now easily claim HRA by attesting a copy of Form-16 with your ITR-1. However, if you prefer to do it the other way, you can also submit the rent-related documents such as rent agreement or receipts in order to claim HRA when filing your return.Who is not entitled to HRA? ›
You Are Not Eligible for HRA, by Default
If you are self-employed or a salaried professional with no HRA component in the salary, you can claim an exemption under Section 80GG of the IT Act.
Finally, you can't use the property income allowance if you: claim (or intend to claim) the tax reduction for finance costs for a residential property. deduct (or intend to deduct) expenses from the income you earn from letting a room in your own home.What is the difference between rent free house and house rent allowance? ›
What is the Difference between RFA & HRA? House Rent Allowance is an Allowance that an employee gets from his or her employer for fulfilling the rental expenses of their house. RFA is accommodation which covers house or property provided by the employer for the residential purpose of the employee.
How is house allowance calculated? ›
It is hence taxable as part of the employees income. Please note that for many years in Kenya, the house allowance has been calculated as 15% of the employee's basic salary. So for example, if your employee earns KSH 50,000 per month, then the house allowance is supposed to be around KSH 7,500 per month.What happens if HRA is not claimed? ›
If you did not submit the HRA documents to your employer, the HRA section in your Form 16 will be considered taxable.What area has the lowest cost of living? ›
1. Mississippi. Mississippi is the cheapest place to live in the United States, with a cost of living 15.6% lower than the national average.What are tier 2 and 3 cities? ›
What are tier 2 and tier 3 cities? According to the government, cities with a population in the range of 50,000 to 100,000 are classified as tier 2 cities, while those with a population of 20,000 to 50,000 are classified as tier 3 cities.What is a Tier 3 city? ›
According to RBI's classification, tier-III cities have populations between 20,000 and 49,999 people. Conversely, they are also cities with non-existent or marginally-developed realty markets and businesses, along with other infrastructure. They require more investments and infrastructure for future growth.What are tier 2 cities? ›
As per the government, cities having a population size ranging between 50,000 and 100,000 are categorised as tier 2 cities in India while cities with population size ranging between 20,000 and 50,000 are known as tier 3 cities.Is Tier 2 or 3 better? ›
Tier 3 provides intensive supports for individual students with more significant needs or whose needs are not sufficiently met by Tier 2 supports. There are two reasons for a student to be referred to receive Tier 3 supports: The student is not benefiting sufficiently from Tier 2 interventions.What is tier 1 Tier 2 and Tier 3? ›
The first goal is to help you to understand how the U. S. Department of Education (ED) defines and distinguishes the top three levels of evidence for its discretionary grant programs: --Tier 1 or strong evidence --Tier 2 or moderate evidence, and --Tier 3 or promising evidence.Is Tier 2 higher than Tier 3? ›
In general, Tier 2 is less intensive than Tier 3, but what does that really mean? There are some key principles and practices that distinguish Tiers 2 and 3 from each other. The National Center for Response to Intervention (NCRTI) has a number of helpful resources about tiered supports.Is there a state starting with Y? ›
No US states start with Y.
What cities make up 5 cities? ›
The "Five Cities" area historically is made up of Arroyo Grande, Grover City (now Grover Beach), Halcyon, Fair Oaks and Nipomo.