Tribunal held that the performance bonus does not form part of salary as defined in rule 2A for the purposes of S. 10(13A). The total rent paid by the assessee during the year 2011-12 was Rs. 8.20 lakhs. The basic salary for the purpose of computation of house rent disallowance was Rs. 3 lakhs (10 per cent. of Rs.30 lakhs being the basic salary). Therefore, the excess of rent paid over 10 per cent. of salary was Rs.5.20 lakhs (Rs. 8.20 lakhs-Rs. 3 lakhs). Therefore, the assessee was entitled to house rent allowance at Rs.5.20 lakhs under S. 10(13A) of the Act. The AO was directed to allow the exemption of house rent allowance at Rs. 5.20 lakhs. (AY.2011-12)