Rent Receipt Generator for HRA
Short Answer
To claim House Rent Allowance (HRA) under the Old Tax Regime, submit monthly rent receipts signed by your landlord. If your yearly rent is more than ₹1,00,000, your employer needs the landlord's PAN to allow HRA. Under Schedule I, Article 53 of the Indian Stamp Act, 1899, an acknowledgment of receipt exceeding ₹5,000 paid in cash attracts a ₹1 revenue stamp across which the landlord signs. Stamp rules can differ by state.
Rent Receipt Details
Fill in your rental details to generate instant, printable monthly rent receipts for HRA exemption.
Rules for Claiming HRA Rent Receipts in India
1. When is HRA Exemption Allowed?
HRA tax exemption is available under Section 10(13A) of the Income-tax Act, 1961 only under the Old Tax Regime. If you opt for the New Tax Regime, HRA exemption is not available. Compare your total tax liability under both regimes with our Old vs New Tax Regime Calculator.
2. Landlord PAN Requirement
If your yearly rent is more than ₹1,00,000, your employer needs the landlord's PAN to allow HRA. Under CBDT Circular No. 08/2013, if the total rent paid during the financial year exceeds ₹1,00,000 (roughly ₹8,334 per month), reporting the landlord's PAN to your employer is required. If the landlord does not possess a PAN, a signed declaration containing the landlord's full name and address must be submitted to your employer.
3. Revenue Stamp Rules
Under Schedule I, Article 53 of the Indian Stamp Act, 1899, an acknowledgment of receipt of money exceeding ₹5,000 paid in cash attracts a ₹1 revenue stamp across which the landlord signs. Stamp rules can differ by state.