taxInvoice.appRent receipts for HRA: format and rules
Short answer: A rent receipt for HRA should show the tenant's and landlord's names, the rented property's address, the rent amount in figures and words, the period, the payment mode and date, and the landlord's signature. If annual rent exceeds Rs. 1,00,000, the landlord's PAN is required. Cash receipts above Rs. 5,000 usually carry a revenue stamp. HRA exemption is available only under the old tax regime.
What to include
| Field | Notes |
|---|---|
| Tenant name | As in your employer’s records |
| Landlord name | |
| Property address | Full address of the rented home |
| Rent amount | In figures and words (try the amount in words tool) |
| Period | Month or date range covered |
| Payment mode and date | Cash, bank transfer, UPI or cheque |
| Landlord’s PAN | Required if annual rent is over Rs. 1,00,000 |
| Landlord’s signature | Plus a revenue stamp for cash payments above Rs. 5,000 |
How HRA exemption is worked out
The exemption is the lowest of:
- The HRA you actually received.
- Rent paid minus 10% of salary (basic + DA).
- 50% of salary in the specified cities, 40% elsewhere.
Under the new Income-tax Act and Rules, which apply from 1 April 2026, the 50% list is reported to cover eight cities: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. From FY 2026-27, Form 124 is also reported to replace Form 12BB for declaring rent to your employer. Your employer may ask for a rent agreement as well as receipts. Confirm the current rules with your employer or a tax adviser.
Make a full year of receipts
The rent receipt generator creates one receipt per month for the whole financial year in a single PDF, with PAN and revenue-stamp checks.
Only issue receipts for rent actually paid. False HRA claims are an offence.
Free tools for this
Frequently asked questions
Can I claim HRA under the new tax regime?
No. The HRA exemption is available only if you choose the old tax regime.
What if my landlord has no PAN?
If annual rent exceeds Rs. 1,00,000 and the landlord has no PAN, a declaration from the landlord is generally needed. Ask your employer what they accept.
Can I pay rent to my parents and claim HRA?
Yes, if you genuinely pay rent and they own the property. They must declare the rent as income.