ITR filing: How to claim HRA exemption when filing income tax return – top points to keep in mind

 ​It’s important to note that the HRA exemption is available only to taxpayers who opt for the old tax regime. It is not an option under the new income tax regime. ​It’s important to note that the HRA exemption is available only to taxpayers who opt for the old tax regime. It is not an option under the new income tax regime.