HRA Tax Exemption (Old Regime) Calculator for Manipur UGC Teachers
Under the old regime, exempt HRA is the least of HRA received, rent minus 10% of salary, and 50% (8 big cities) or 40% of salary.
How it works
You enter: Annual basic + DA, Annual HRA received, Annual rent paid, City. The result updates as you type. It also uses Income-tax slabs 2026-27 — not yet confirmed from an official order for university teachers (⚠️), so check these with your university.
What applies to Manipur UGC teachers: verified rules
Covers: Faculty and Librarians of Manipur Government colleges. Basis: UGC Academic Levels 10–14 adopted for Manipur Government colleges by the Higher Education Department order No. 10/187/2018-HE of 03.07.2021 (notionally from 01.01.2016, cash from 01.07.2021); increments on 1 January or 1 July
- ✅ Academic pay matrix, Levels 10–14
Order: Manipur Higher Education Department order No. 10/187/2018-HE dated 03.07.2021, para 3 and Annexure-I (Academic Levels 10–14) · Checked on: 01.11.2026 - ✅ Annual increment 3% — 1 January or 1 July
Order: Manipur Higher Education Department order No. 10/187/2018-HE dated 03.07.2021, para 4 (3%; two dates, 1 January and 1 July) · Checked on: 01.11.2026 - ✅ Pay fixation on promotion — one notional increment, then the same or next higher cell
Order: Manipur Higher Education Department order No. 10/187/2018-HE dated 03.07.2021, para 5 (one notional increment, then the same or next higher cell) · Checked on: 01.11.2026 - ✅ Fitment factor on 01.01.2016
Order: Manipur Higher Education Department order No. 10/187/2018-HE dated 03.07.2021, para 3(e) (pay of 31.12.2015 × 2.57, then the same or next higher cell) · Checked on: 01.11.2026 - ✅ Special allowance — Principal PG ₹6,750, UG ₹4,500
Order: Manipur Higher Education Department order No. 10/187/2018-HE dated 03.07.2021, para 1 items 9–10 (Principal UG college Level 13A + ₹4,500; PG college Level 14 + ₹6,750 a month) · Checked on: 01.11.2026 - ✅ CAS promotion — years of service at each stage
Order: Manipur Higher Education Department order No. 10/187/2018-HE dated 03.07.2021, para 5 and Annexure-III (CAS under the UGC Regulations 2018 as adopted by Manipur) · Checked on: 01.11.2026
These rules were checked against the official order; the full list, orders and links are under "Rules & sources".