A rent receipt is the primary proof for claiming House Rent Allowance (HRA) exemption under Section 10(13A). You must submit receipts to your employer if your monthly rent exceeds Rs 3,000. If your annual rent tops Rs 1 lakh (about Rs 8,333/month), the landlord's PAN is mandatory. A revenue stamp is needed only for cash payments above Rs 5,000. HRA is available only under the old tax regime.
HRA exemption under Section 10(13A) is not available in the new tax regime, which is the default from FY 2023-24. To claim HRA you must actively opt for the old regime when filing your ITR or submitting your investment declaration to your employer.
Mandatory Fields in a Rent Receipt
A rent receipt should carry the details below so your employer's payroll team and, later, the Income-Tax Department can accept the HRA claim without a query.
| Field | Required? | Notes |
|---|---|---|
| Date of receipt | Yes | Ideally one receipt per month |
| Amount paid (Rs) | Yes | In figures and words |
| Tenant name | Yes | Must match your name as the employee |
| Period of rent | Yes | Month and year, e.g. May 2025 |
| Property address | Yes | Full address of the rented premises |
| Landlord name | Yes | Full legal name |
| Landlord PAN | If rent > Rs 1L/yr | Mandatory above the threshold |
| Landlord signature | Yes | Physical or digital signature |
| Revenue stamp | Cash > Rs 5,000 | Re 1 stamp; not needed for bank/UPI |
Digital receipts paid via NEFT/UPI/cheque with a bank trail are widely accepted without a revenue stamp.
Landlord PAN & Revenue Stamp Rules
Two numbers decide what extra proof your rent receipt must carry: the Rs 1 lakh annual-rent PAN threshold and the Rs 5,000 cash revenue-stamp threshold.
- Rent up to Rs 1 lakh/year — landlord PAN not compulsory for the employer's HRA computation.
- Rent above Rs 1 lakh/year (about Rs 8,333/month) — you must report the landlord's PAN to your employer.
- Cash payment above Rs 5,000 — affix a Re 1 revenue stamp and have the landlord sign across it.
- NEFT / RTGS / UPI / cheque — the bank record is the proof; no revenue stamp required.
Where the landlord genuinely has no PAN and annual rent exceeds Rs 1 lakh, obtain a self-declaration from the landlord with their name and address, per CBDT Circular No. 8/2013. Without a PAN or this declaration, the employer will restrict the HRA exemption on rent above the threshold. Getting the PAN is strongly advised to avoid a query.
Landlord PAN or receipt query holding up your HRA?
Talk to a Tax Expert →How HRA Exemption Is Calculated From Rent
HRA exemption under Rule 2A is the least of three amounts: (1) actual HRA received, (2) rent paid minus 10% of salary (basic + DA), and (3) 50% of salary for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% for non-metros. See our HRA calculator to run your own numbers.
Delhi (metro) example
Taxable portion
The exemption is the lowest of the three tests, so here Rs 11,000 a month (Rs 1,32,000 a year) is exempt and the balance HRA is taxed. Rent receipts substantiate the "rent paid" figure that drives the calculation.
If you pay rent but your salary has no HRA component (or you are self-employed), you cannot use Section 10(13A). Instead, claim a deduction under Section 80GG — also old regime only — subject to its own caps.
Rent Paid to Parents & Documents to Keep
You can claim HRA on rent paid to a parent, but only if the arrangement is genuine: a rent agreement exists, rent is actually transferred (ideally to the parent's bank account), you hold rent receipts, and the parent declares the rent as income in their own ITR under "Income from House Property". This helps when the parent is in a lower tax bracket.
- Monthly rent receipts (date, amount, period, address)
- Landlord name and signature on each receipt
- Landlord PAN if annual rent exceeds Rs 1 lakh
- Revenue stamp on cash receipts above Rs 5,000
- Bank proof of NEFT/UPI rent transfers
- Registered or notarised rent agreement
- Form 12BB submitted to your employer
- Old tax regime selected before filing
- Records retained for future scrutiny
✓HRA claim is straightforward if
- You are salaried with an HRA component and on the old regime
- Rent is paid by bank transfer with monthly receipts
- You have (or can get) the landlord's PAN
!Take extra care if
- You pay rent in cash without proper receipts
- The landlord refuses PAN and rent tops Rs 1 lakh
- You claim rent to a relative who does not report the income
Want us to compute HRA and file your return accurately?
Get ITR Filing Help →- HRA exemption & Rule 2A: incometax.gov.in
- Section 10(13A), Income-tax Act 1961
- Landlord PAN reporting above Rs 1 lakh & no-PAN declaration: CBDT Circular No. 8/2013
- Old vs new regime: HRA allowed only under the old regime (default new from FY 2023-24)
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.