India rent agreement › Rent receipt for HRA
Rent receipt for HRA — format & rules (2026)
A rent receipt is mandatory proof for claiming HRA (House Rent Allowance) exemption under Section 10(13A). The receipt must be signed by the landlord, carry a revenue stamp for cash payments over ₹5,000, and — if annual rent exceeds ₹1,00,000 — include the landlord\'s PAN.
What an HRA rent receipt must include
- Tenant\'s full name
- Landlord\'s full name and address
- Landlord\'s PAN (mandatory if annual rent > ₹1,00,000)
- Property address (with unit / flat number)
- Rent period covered (usually one month)
- Rent amount in figures and words
- Mode of payment (bank transfer / UPI / cash)
- Date of receipt
- Revenue stamp (₹1) for cash payments over ₹5,000, signed across by landlord
- Landlord\'s signature
Sample rent receipt format
Received a sum of Rs. 22,000/- (Rupees Twenty-Two Thousand only) from Mr Ravi Kumar towards rent for the month of April 2026 for the premises at Flat 5B, Green Meadows Apartments, HSR Layout, Bangalore – 560102.
Period: 1 April 2026 – 30 April 2026
Mode of payment: NEFT / UPI (ref: XXX)
Landlord: Mrs Priya Sharma
Landlord PAN: ABCDE1234F
Address: 12, Residency Road, Bangalore – 560025
_______________________
(Landlord signature + revenue stamp if cash > ₹5,000)
Landlord PAN rule
Under Section 10(13A) rules, if your annual rent exceeds ₹1,00,000 (roughly ₹8,333 per month), you must collect and submit the landlord\'s PAN to your employer. If the landlord does not have a PAN, they must sign a declaration to that effect — but most employers will disallow the HRA in that case.
Revenue stamp when needed
- Cash over ₹5,000 — ₹1 revenue stamp required, signed across by landlord (Section 2(23) Indian Stamp Act).
- Cheque, bank transfer, UPI — no revenue stamp needed; the transaction record is primary proof.
- Cash under ₹5,000 — no stamp needed.
FAQs
What should a rent receipt for HRA contain?
An HRA rent receipt must include: tenant's name, landlord's name and address, landlord's PAN (if annual rent > ₹1,00,000), address of the rented property, period covered by the receipt (typically one month), rent amount in words and figures, mode of payment, landlord's signature, and a revenue stamp if the payment is over ₹5,000.
Is a revenue stamp required on a rent receipt?
Under the Indian Stamp Act, any receipt for cash payment over ₹5,000 requires a ₹1 revenue stamp with the landlord's signature across it. For bank transfers, UPI and digital payments, the revenue stamp is not strictly required — the transaction itself is the proof.
How many rent receipts do I need for the year?
Ideally 12 — one for each month. Most employers accept quarterly receipts (4 per year) as long as they cumulatively cover the full period. You must submit receipts to your employer before the year-end tax deadline (usually February).
Can I claim HRA without rent receipts?
Technically you can only claim HRA if you actually pay rent, and your employer can insist on receipts as proof. Without receipts, the tax department can disallow the exemption during assessment and you lose the benefit plus pay interest on the shortfall.
Related: HRA calculator · TDS on rent · All rent receipt formats