House Rent Allowance (HRA) is one of the most common tax exemptions for salaried people in India, claimed under Section 10(13A) of the Income Tax Act. To claim it, you need to show that you actually paid rent — and the standard proof is a rent receipt. This guide covers what a valid receipt must contain and the two rules (landlord PAN and the revenue stamp) that trip most people up.
What a valid HRA rent receipt must contain
A rent receipt that will stand up as HRA proof should clearly state:
- The tenant’s name (the person claiming HRA)
- The landlord’s name, and their PAN where required (see below)
- The full property address
- The rent amount and the rental period (e.g. “June 2026”)
- The payment mode (UPI, bank transfer, cheque or cash)
- The landlord’s signature, plus a revenue stamp for cash payments above ₹5,000
Rule 1: Landlord PAN above ₹1,00,000 a year
If your total annual rent exceeds ₹1,00,000 (roughly ₹8,334 a month), you must report your landlord’s PAN to claim HRA. If the landlord doesn’t have a PAN, you’ll need a signed declaration from them together with Form 60. Below ₹1,00,000 a year, the PAN is not mandatory. We cover the no-PAN situation in detail in how to claim HRA without your landlord’s PAN.
Rule 2: The ₹1 revenue stamp (cash only)
A ₹1 revenue stamp is required on a rent receipt only when rent is paid in cash and the amount exceeds ₹5,000. If you pay by bank transfer, UPI or cheque, no revenue stamp is needed, regardless of the amount — the bank record is itself evidence. This is why paying rent digitally is simpler for proof.
Monthly receipts or one for the year?
Employers usually accept monthly receipts, but for annual filing it’s convenient to keep a full set covering the financial year (April–March). You don’t have to submit every receipt with your return, but you should retain them in case of scrutiny.
Generate a compliant receipt free
You can create a receipt with all the right fields — landlord PAN prompt, revenue-stamp flag and Section 10(13A) formatting — in seconds with the free rent receipt generator, or produce a whole year at once with the 12-month bulk rent receipt generator. No signup, instant PDF.