Rent receipts for HRA: format, landlord PAN and revenue stamp rules

If you claim HRA (house rent allowance), your employer will usually ask for rent receipts as proof before reducing your TDS. A valid receipt shows who paid, who received, how much, for which period and property, how it was paid, and the landlord's signature, plus the landlord's PAN if your rent is over ₹1 lakh a year.

What should a rent receipt include?

• Tenant's name and landlord's name.
• The rented property's address.
• The amount, in figures and words, and the period it covers (a month, a quarter or longer).
• How it was paid: bank transfer, UPI, cheque or cash.
• The date and the landlord's signature.
• The landlord's PAN, if the annual rent is more than ₹1 lakh.

When is the landlord's PAN needed?

When the rent you pay is more than ₹1 lakh a year (about ₹8,333 a month). Without it, your employer may not allow the exemption. If your landlord doesn't have a PAN, a signed declaration from them saying so is usually accepted.

When is a revenue stamp needed?

Only when rent is paid in cash and the receipt is for more than ₹5,000. The landlord signs across the stamp. Receipts for rent paid by bank transfer, UPI or cheque don't need one, and those payments are also better proof.

Monthly, quarterly or yearly receipts?

Any of these is accepted, as long as each receipt clearly states the period. Many people give one receipt per quarter to cut down the signing.

Does HRA help in the new tax regime?

No. The HRA exemption is only available in the old regime. Check which regime saves you more before collecting paperwork.