HRA is also used by the Indian Revenue Service (IRS) to provide income tax exemptions.
Cities are classified on the basis of their population, as recommended by the Sixth Central Pay Finance.
[5][6][7] Agra, Ajmer, Aligarh, Amravati, Amritsar, Anand, Asansol, Aurangabad, Bareilly, Belagavi, Brahmapur, Bhavnagar, Bhiwandi, Bhopal, Bhubaneswar, Bikaner, Bilaspur, Bokaro Steel City, Burdwan, Bellary, Chandigarh, Coimbatore, Cuttack, Dahod, Dehradun, Dombivli, Dhanbad, Bhilai, Durgapur, Erode, Faridabad, Ghaziabad, Gorakhpur, Guntur, Gurgaon, Guwahati, Gwalior, Hamirpur, Hubballi–Dharwad, Indore, Jabalpur, Jaipur, Jalandhar, Jalgaon, Jammu, Jamshedpur, Jamnagar, Jhansi, Jodhpur, Kalaburagi, Kakinada, Kannur, Kanpur, Karnal, Kochi, Kolhapur, Kollam, Kota, Kozhikode, Kumbakonam, Kurnool, Ludhiana, Lucknow, Madurai, Malappuram, Mathura, Mangaluru, Meerut, Mohali, Moradabad, Mysuru, Nagpur, Nanded, Nadiad, Nashik, Nellore, Noida, Patna, Pimpri-Chinchwad, Puducherry, Purulia, Prayagraj, Raipur, Rajkot, Ranchi, Rourkela, Ratlam,Raichur,Saharanpur, Salem, Sangli, Shimla, Siliguri, Solapur, Srinagar, Surat, Thanjavur, Thiruvananthapuram, Thrissur, Tiruchirappalli, Tirunelveli, Tiruvannamalai, Ujjain, Vijayapura, Vadodara, Varanasi, Vasai-Virar, Vijayawada, Visakhapatnam, Vellore, karimnagar and Warangal.
Under the older HRA classification, most popular media and culture considered only A-1 cities to be metropolitan in nature, therefore India's "metros".
Indore The Reserve Bank of India (RBI) classifies centres into six tiers based on population.