How to use it
- 1Enter the tenant's name (yours), the landlord's name and PAN, and the address of the rented house.
- 2Enter the monthly rent, how you pay it, the starting month and the number of months. April with 12 months covers a full financial year.
- 3Choose monthly or quarterly receipts, or a single receipt for the whole period.
- 4Press Download PDF / Print, then have the landlord sign each receipt. For cash payments above ₹5,000, affix a revenue stamp and sign across it.
What a valid rent receipt contains
- The tenant’s name and the landlord’s name
- The address of the rented house
- The amount of rent, in figures and in words
- The period the rent is for
- The date of payment and how it was paid
- The landlord’s signature, and the landlord’s PAN when the rent exceeds ₹1,00,000 a year
- A revenue stamp when more than ₹5,000 is paid in cash
How much HRA is exempt
Under the old tax regime, the exempt part of your HRA is the lowest of these three:
- The HRA you actually received
- The rent you paid minus 10% of your salary (basic pay plus dearness allowance)
- 50% of your salary if you live in Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune or Ahmedabad, and 40% elsewhere
Bengaluru, Hyderabad, Pune and Ahmedabad were added to the 50% list from the financial year 2026-27. If your rent is less than 10% of your salary, nothing is exempt.
Keep these along with the receipts
- The rent agreement
- Bank statements or UPI records showing the rent going out
- The landlord’s PAN, or their declaration that they do not have one
Employers usually do not insist on receipts when the HRA is up to ₹3,000 a month, but the tax department can still ask you for proof, so keep the records anyway.
Only for rent you really paid
Claiming HRA on rent that was not paid is misreporting of income. The tax department matches HRA claims against landlords’ PANs and bank records, and the penalty for misreporting is far larger than the tax saved. Use these receipts to document real payments.
Questions people ask
Who needs rent receipts?
Salaried employees who receive house rent allowance (HRA), live in rented accommodation and want the HRA exemption. Employers ask for the receipts as proof before reducing the tax deducted from salary. The exemption is available only under the old tax regime; under the new regime HRA is fully taxable, so receipts are not needed for tax.
Is the landlord's PAN compulsory?
When the rent you pay is more than ₹1,00,000 in a year, which is about ₹8,333 a month, your employer needs the landlord's PAN. If the landlord has no PAN, a signed declaration to that effect is given instead.
Do rent receipts need a revenue stamp?
A ₹1 revenue stamp is customarily affixed when more than ₹5,000 is paid in cash against a receipt, and the landlord signs across it. Rent paid by bank transfer, UPI or cheque is generally not stamped. The box is printed only if you tick the option.
Should I make monthly or quarterly receipts?
Both are accepted by most employers. Monthly receipts match the way rent is actually paid and are the safest choice. Ask your HR or payroll team if they have a preference.
Can I pay rent to my parents and claim HRA?
Yes, if the arrangement is genuine: the house belongs to your parent, you actually pay the rent, preferably through a bank, and your parent shows it as income in their tax return. The new declaration form asks you to state your relationship with the landlord, so keep a rent agreement and the payment trail.
Do I have to deduct TDS on rent?
If your rent is more than ₹50,000 a month, you are generally required to deduct TDS at 2% from the rent and deposit it with the government. Ask your accountant how and when to do it.
Are the receipts valid if I generate them online?
A receipt is valid because it records a real payment and is signed by the landlord, not because of where it was printed. A receipt for rent that was never paid is a false document however it is made.
Last reviewed: 18 September 2026