Rent Receipt Format for HRA
Prepare monthly or periodic rent receipts to submit to your employer for the HRA exemption.
Law version: Up to FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
Salaried employees who receive house rent allowance (HRA) and pay rent can claim an exemption for part of the HRA. Employers ask for rent receipts signed by the landlord as proof. From tax year 2026-27, the HRA exemption is covered by Section 11 read with Schedule III of the Income-tax Act, 2025, and employees declare it to the employer in Form 124 (earlier Form 12BB).
When it is used
- Submitting HRA proofs to the employer at year end.
- Declaring rent paid for TDS calculation during the year.
- Keeping records in case of a query from the tax department.
What the template covers
- Month or period and rent amount
- Tenant name and address of rented premises
- Landlord name, address and PAN (if annual rent exceeds ₹1,00,000)
- Mode of payment
- Landlord signature, with revenue stamp for cash receipts where required
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Receipt Details
Receipt Date; For Month/Period; Rent Amount (₹)
Tenant
Tenant Name; Tenant Address
Landlord
Landlord Name; Landlord Address; Landlord PAN (if rent > ₹1L p.a.)
Property
Premises (let out); Payment Mode; Revenue stamp required?
Stamp duty, registration and filing
The HRA exemption is available only under the old tax regime, not the new (default) regime. Employers usually ask for the landlord's PAN where annual rent exceeds ₹1,00,000, and from 1 April 2026 Form 124 also asks for the employee's relationship with the landlord. Paying rent by bank transfer gives a clearer record than cash.
The receipt quotes the HRA provision for the date of the receipt: Section 10(13A) of the 1961 Act up to 31 March 2026, Section 11 read with Schedule III of the 2025 Act from 1 April 2026 (claimed through Form 12BB / Form 124).
Generate the Rent Receipt (for HRA claim)
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Related documents
Frequently asked questions
Is the landlord's PAN required for HRA?
Employers usually require it when the annual rent paid exceeds ₹1,00,000. If the landlord has no PAN, a declaration from the landlord is generally needed.
Can I claim HRA under the new tax regime?
No. The HRA exemption is available only if you opt for the old tax regime.
Is a revenue stamp needed on a rent receipt?
A revenue stamp is generally affixed on receipts for cash payments above ₹5,000. It is not needed where rent is paid through a bank.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.