Mr. A stays in New Delhi. His basic salary is ₹ 20,000 p.m., D.A. (60% of which forms part of pay) is ₹ 12,000 p.m., HRA is ₹ 10,000 p.m. and he is entitled to a commission of 1% on the turnover achieved by him. Mr. A pa

Mr. A stays in New Delhi. His basic salary is ₹ 20,000 p.m., D.A. (60% of which forms part of pay) is ₹ 12,000 p.m., HRA is ₹ 10,000 p.m. and he is entitled to a commission of 1% on the turnover achieved by him. Mr. A pays a rent of ₹ 11,000 p.m. The turnover achieved by him during the current year is ₹ 24 lakhs. The amount of HRA exempt under section 10(13A) is