Section 10(13A) HRA claim, landlord PAN rule (>₹1L/yr), ₹1 revenue stamp on cash >₹5,000 & Form 12BB generator
Visit Official Portal →💡 A Rent Receipt is an official financial proof of payment issued by a landlord to a tenant for monthly residential rent. It is mandatory for claiming House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act. If annual rent exceeds ₹1,00,000 (₹8,333/month), the landlord's PAN is mandatory. A ₹1 revenue stamp is required only for cash payments exceeding ₹5,000.
Instant generation (can be generated digitally or prepared manually each month)
100% Free | ₹1 Revenue Stamp required ONLY on cash rent payments exceeding ₹5,000 per receipt
Any individual paying rent for residential premises who receives HRA as part of their salary structure and does not own a residential property in the same municipal city/town
Salaried employees living in rented accommodation claiming House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act (Old Tax Regime), and tenants requiring payment proof for employers or accounting ledgers
Enter tenant name, landlord name, exact rental property address, monthly rent amount in both figures and words, and the rental period (e.g., '1st April 2026 to 30th April 2026').
If your total annual rent paid exceeds ₹1,00,000 (₹8,333/month), enter your landlord's valid PAN on every receipt as mandated by CBDT circulars.
If rent is paid in cash exceeding ₹5,000, affix a ₹1 red revenue stamp. For payments via UPI, NEFT, IMPS, or Cheque, a revenue stamp is NOT required under the Indian Stamp Act.
Get the landlord's original physical signature (or authorized digital signature) across the revenue stamp/receipt.
Upload the 12 monthly rent receipts along with your Rent Agreement copy on your company's HR/Payroll portal before the annual investment declaration deadline.
How to generate revised or corrected monthly rent receipts for payroll tax audits:
Prepare a revised receipt correcting the period, rental figure, or landlord PAN.
Clearly state the revision reference on the top header.
Obtain the landlord's fresh signature.
Submit the corrected dossier under Form 12BB for tax recalculation.
Download standardized, printable monthly Rent Receipt templates in PDF format:
Access standard tax-compliant rent receipt generators on incometax.gov.in or financial platforms.
Enter your monthly rent, landlord name, PAN, and complete address.
Generate all 12 quarterly/monthly receipts in a single click.
Print the color receipts, obtain landlord signatures, and attach bank transfer transaction slips.
Verify your HRA tax exemption approval and Form 16 credit status:
Open your company's tax proof verification dashboard.
Ensure your submitted rent receipts and landlord PAN are marked 'Verified / Approved'.
Check that the calculated HRA exemption is accurately deducted from gross salary in Part B of your annual Form 16.
YES. Under Central Board of Direct Taxes (CBDT) regulations, if the annual rent paid by an employee exceeds ₹1,00,000 (which equals ₹8,333 per month), it is mandatory to provide the landlord's PAN on the rent receipts and Form 12BB. If the landlord does not possess a PAN, a signed declaration from the landlord stating they have no PAN, along with their full residential address, must be submitted.
Under the Indian Stamp Act 1899, a ₹1 revenue stamp is mandatory ONLY when rent is paid in CASH and the payment amount exceeds ₹5,000 in a single transaction. The landlord must sign across the revenue stamp. If rent is paid electronically via UPI, Net Banking (NEFT/RTGS/IMPS), or Bank Cheque, a revenue stamp is NOT legally required regardless of the amount.
HRA exemption is the MINIMUM of the following three amounts: 1) Actual HRA received from employer, 2) Rent paid minus 10% of Basic Salary + DA, 3) 50% of Basic Salary + DA (for metro cities: Delhi, Mumbai, Kolkata, Chennai) or 40% of Basic Salary + DA (for non-metro cities).
Under Section 194-IB of the Income Tax Act, if an individual or HUF tenant pays monthly rent exceeding ₹50,000 to a resident landlord, the tenant is legally required to deduct 5% Tax Deducted at Source (TDS) from the rent once a year (in the last month of tenancy) and deposit it using Form 26QC without requiring a TAN number.
YES. You can legally pay rent to your parents and claim HRA exemption under Section 10(13A), provided: 1) The property is legally owned by your parents (not you), 2) You execute a formal rent agreement and transfer rent via bank transfer, and 3) Your parents declare this rental income in their annual Income Tax Return (ITR).
Visit the official government portal to start your application
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