As per the Indian Income Tax Act, House Rent Allowance (HRA) is applicable across all states in India, including Maharashtra. There are no specific districts in Maharashtra that are exempt from HRA. However, the amount of HRA exemption can vary based on certain factors such as salary, actual rent paid, and location of the rented house.
For instance, if the rented house is located in a metro city (Delhi, Mumbai, Kolkata, Chennai), the HRA exemption is calculated as the least of the following three amounts:
1. Actual HRA received
2. 50% of salary
3. Rent paid minus 10% of salary
For non-metro cities, the second point changes to 40% of salary.
Please note that these rules are subject to changes and it's always best to refer to the latest Income Tax Act or consult with a tax advisor for the most accurate information.