Make a rent receipt for every month you’ve paid, ready for your landlord to sign and for your HRA claim.
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What a rent receipt should include
- Tenant’s and landlord’s names
- Address of the rented property
- Rent amount in figures and words, and the month it covers
- Date and how you paid
- Landlord’s signature
- Landlord’s PAN, if your rent is over ₹1 lakh a year
| Situation | What you need |
|---|---|
| Rent over ₹1,00,000 a year (about ₹8,333 a month) | Landlord’s PAN given to your employer |
| Paid in cash, over ₹5,000 per receipt | ₹1 revenue stamp, signed across by the landlord |
| Paid by UPI, bank transfer or cheque | No revenue stamp needed |
HRA from April 2026
The Income-tax Act, 2025 took effect on 1 April 2026. You now declare HRA to your employer on Form 124, which replaced Form 12BB, and it asks for the landlord’s details and your relationship to them when rent is over ₹1 lakh. HRA exemption is only available if you choose the old tax regime.
Keep a rent agreement and pay by bank transfer where you can. Receipts must be for rent you’ve actually paid: claiming HRA on made-up receipts can lead to tax, interest and penalties.
Frequently asked questions
Is the landlord's PAN compulsory?
Only if the rent you pay is more than ₹1 lakh a year. If your landlord has no PAN, ask your employer what declaration they need.
Do I need a revenue stamp?
Only for cash payments over ₹5,000 per receipt. Digital payments don’t need one.
Can I claim HRA in the new tax regime?
No. HRA exemption is only available under the old regime.
Can I pay rent to my parents?
Yes, if it’s genuine: they own the home, you actually pay them, and they show the rent as income. You’ll need to declare the relationship on Form 124.
Is anything stored?
No, it runs in your browser.
Sources
- Business Today: Income-tax Rules, 2026 and HRA
- TaxGuru: Rent receipts and revenue stamps
- Income Tax Department of India
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