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22. Anirudh stays in New Delhi. His basic salary is * 10,000 p.m., D.A. (60% of which forms part of pay) is * 6,000 p.m.,

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22. Anirudh stays in New Delhi. His basic salary is * 10,000 p.m., D.A. (60% of which forms part of pay) is * 6,000 p.m., HRA is 5,000 p.m. and he is entitled to a commission of 1% on the turnover achieved by him. Anirudh pays a rent of 5,500 p.m. The turnover achieved by him during the current year is * 12 lakhs. The amount of HRA exempt under section 10(134) is

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