Some of these exemptions/ deductions are discussed below as per the Income Tax Rules
House Rent Allowance (HRA) U/s 10(13A) - Supporting documents for rent payments to the landlord are required to be submitted to claim the tax exemption on HRA. However, if the HRA received per month is Rs 3,000 or less, the employee need produce any supporting documents for such rent payments, at the time of assessment/ inquiry, shall still have the right to call for the supporting documents.