Create printable rent receipts for your HRA claim in FY 2026-27. Fill in the details once, get a receipt for every month or quarter, and see instantly whether landlord PAN, a revenue stamp or TDS applies to you.
This generator makes printable rent receipts for an HRA claim. Each receipt shows the tenant, landlord, property address, period, amount in figures and words, payment mode and landlord PAN. It also checks three thresholds: landlord PAN above Rs 1,00,000 rent a year, a revenue stamp on cash receipts above Rs 5,000, and 2% TDS when rent is above Rs 50,000 a month.
Sample receipts shown below (fictional tenant and landlord, Rs 25,000 a month, quarterly). Change the details to make your own.
A rent receipt is the proof your employer and the income tax department want to see before they allow a House Rent Allowance (HRA) exemption (section 10(13A) of the 1961 Act, now Section 11 read with Schedule II of the Income-tax Act, 2025). It is a short document, but a few details decide whether it holds up: who signed it, whether the landlord PAN is on file, how you paid, and whether the receipt matches your bank statement.
Two things changed for tax year 2026-27 (what used to be FY 2026-27, assessment year 2027-28). First, the Income-tax Act, 2025 came into force on 1 April 2026, and the old Form 12BB declaration you gave your employer is now Form 124 under the Income-tax Rules, 2026. Second, under the Income-tax Rules, 2026 the list of cities where the HRA cap is 50 percent of salary instead of 40 percent grew from four to eight: Bengaluru, Hyderabad, Pune and Ahmedabad joined Delhi, Mumbai, Kolkata and Chennai.
There is no format prescribed in law, so any receipt works as long as it carries the facts. The generator above fills all of these in:
| Detail | Why it is there |
|---|---|
| Tenant name | Ties the payment to the person claiming the exemption. |
| Landlord name and signature | The signature is what makes the receipt evidence rather than a note you typed yourself. |
| Address of the rented property | Shows the house is in the city where you claim to live and work. |
| Amount and period covered | Lets the assessing officer match the total against your HRA claim. |
| Date and mode of payment | A bank or UPI reference is far stronger than cash. |
| Landlord PAN | Compulsory once annual rent crosses ₹1,00,000. |
| Revenue stamp | Needed only on cash receipts above ₹5,000. |
₹3,000 a month. If the HRA you receive is up to ₹3,000 a month, your employer can allow the exemption without collecting receipts (CBDT Circulars 8/2013 and 20/2015). That relief is only for the employer's TDS working. If your return is picked up for scrutiny later, the department can still ask you for proof, so keep the receipts anyway.
₹1,00,000 a year. Cross this and the landlord PAN has to be reported to your employer in Form 124. No PAN means a signed declaration from the landlord instead. At ₹8,334 a month you are already past the line, so most salaried renters in cities need the PAN.
₹50,000 a month. Above this, you as the tenant must deduct TDS at 2 percent on the rent under section 194-IB (carried into section 393 of the Income-tax Act, 2025). The rate came down from 5 percent to 2 percent on 1 October 2024. You deduct once a year, or in the last month of the tenancy, pay it with Form 26QC and hand the landlord Form 16C (the 1961-era form names; check the new numbers in the form mapping guide). You do not need a TAN for this.
Receipts prove the rent. The exemption itself is the least of these three amounts, worked out for the period the conditions stayed the same:
Salary here means basic pay plus dearness allowance that counts for retirement benefits, plus any commission fixed as a percentage of turnover. Our HRA exemption calculator runs the full comparison, and the in hand salary calculator shows what the exemption does to your monthly take home.
The department has been running data matching on HRA claims, and the patterns it looks for are predictable. Paying rent in cash with no bank trail. Receipts for a landlord who never reported the rent as income. A PAN quoted for a landlord who has no property at that address. Rent paid to a spouse. Claiming HRA for a city you do not live in while your salary slips show a different location. Backdated receipts all written in one handwriting on the same day in March.
Paying rent to a parent is allowed, but the arrangement has to be real: the parent must own the house, the money must move through the bank, and the parent must show the rent as income in their return. Rent paid to a spouse is the one relationship that has repeatedly failed in appeals.
Most employers accept quarterly receipts, and some ask for one receipt per month. Quarterly is less paperwork for your landlord. What matters more is that the dates and amounts on the receipts line up with the debits in your bank statement. If you switched houses mid year, generate one set of receipts per house and claim each period separately.
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Only when you pay in cash and the receipt is for more than ₹5,000. A ₹1 revenue stamp is affixed and the landlord signs across it, under the Indian Stamp Act, 1899. If you pay by bank transfer, UPI or cheque, the bank record is the proof and no stamp is needed.
When the rent for the year is more than ₹1,00,000, which works out to about ₹8,334 a month. You report the PAN to your employer in Form 124, the declaration that replaced Form 12BB from 1 April 2026. If your landlord does not have a PAN, get a signed declaration from them stating that instead.
Yes, if the arrangement is real. Your parent must own the property, you should transfer the rent through the bank rather than in cash, keep receipts, and your parent must declare the rent as house property income in their own return. Rent paid to a spouse has repeatedly been rejected, so avoid that.
If the HRA you receive is up to ₹3,000 a month, your employer may allow the exemption without receipts for TDS purposes, under CBDT Circulars 8/2013 and 20/2015. That is a concession for the employer, not a rule that protects you later. Keep the receipts in case your return is examined.
Form 124 is the statement a salaried employee gives the employer to claim HRA, LTA, home loan interest and other deductions, so the employer can factor them into TDS. It came in with the Income-tax Rules, 2026 and replaces Form 12BB from 1 April 2026. The main practical change for renters is that landlord relationship details now have to be disclosed alongside the PAN.
Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. The last four were added from FY 2026-27. Everywhere else the cap stays at 40 percent of salary. The higher cap only helps if the percentage of salary is the smallest of the three amounts in the exemption formula.
If your rent is more than ₹50,000 a month, yes. Deduct 2 percent under section 194-IB, once in the financial year or in the final month of the tenancy, pay it using Form 26QC within 30 days of the end of that month, and give your landlord Form 16C. You do not need a TAN. Below ₹50,000 a month, nothing applies.
Yes, they are separate. You can claim HRA on the house you rent and live in, and interest on a home loan for a property you own elsewhere, or one you own in the same city if you can explain why you do not live in it, for example distance from work or the property being let out. Expect questions if both addresses are close together.
The receipt itself is only paper until your landlord signs it. Generate the receipts here, print them, get the landlord's signature (and a revenue stamp for cash above ₹5,000), and keep them with your bank statements. Nothing you type here leaves your browser.
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Get started freeThis tool and guide are general information for FY 2026-27 (AY 2027-28), not tax advice. Rules can change and individual cases differ, so check with a qualified professional before you file. Spotted something wrong? Write to [email protected].
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