no such requirement for claiming hrain addition to that the maximum deduction one can available under section 80gg is rs 60000 per annum which is quite little when compared with actual rents prevailing in the market budget 2016 increased this limit from rs 2000 per month to rs 5000 per month in case of tax exempted amount under hra there is no monetary ceiling the maximum amount exempted from tax is taken as the least of the followinga actual hra received orb 50 percent of the salary if accommodation is in the metro cities or 40 percent for nonmetro cities orc excess of rent paid annually over 10 percent of annual salarysection 80gg deduction is available on the basis of the total income of an assessee where hra tax exemption is available on the basic salary adds soni this should be raised at least to rs 10000 per month given the rise in rentals