Do I need a rent receipt every month for HRA?

Employers usually accept one receipt per month or a quarterly receipt listing the months. This generator prints one per month for the range you choose, which is the format payroll teams ask for most often.

When is the landlord's PAN mandatory?

When the rent you pay exceeds ₹1,00,000 in the financial year. Rule 26C and CBDT Circular 08/2013 require the PAN on the proof; without it the employer must treat the HRA as taxable. If the landlord has no PAN, a signed declaration in Form 60 is accepted.

Is a revenue stamp required?

Only on cash receipts above ₹5,000, by custom under the Indian Stamp Act. Rent paid by bank transfer or UPI needs no stamp because the bank record itself is evidence of payment. The generator shows a stamp box only when you select cash.

Do I have to deduct TDS on rent?

If you pay more than ₹50,000 a month, Section 194-IB requires you to deduct 2% once a year, in the last month of the financial year or of the tenancy, deposit it through Form 26QC and give the landlord Form 16C. Below that threshold no TDS applies to individuals.

Can I claim HRA if I live with my parents?

Yes, if you actually pay rent to them and they show it as income in their return. The receipts must be in their name, and the PAN rule above applies in the same way.

Free Rent Receipt Generator for HRA (PDF)

Tenant & landlord

Tenant name

Landlord name

Landlord PAN (optional)

Rented premises address

Place of signing

Rent & period

Monthly rent (₹)

First month

Number of months (max 12)

Rent paid on (day of month)

Paid by

RENT RECEIPT

Receipt no. RR-202610

Date: 05 Oct 2026

Received with thanks from ______________ a sum of ₹ 0.00 (Zero Rupees Only) by bank transfer, towards rent for the month of October 2026 for the premises at ______________.

Landlord: ______________

Signature of landlord

How it works

Enter the tenancy

Tenant, landlord, address and monthly rent. Pick the first month and how many months you need; you get one receipt per month.

Rules applied

Landlord PAN is printed when annual rent exceeds ₹1 lakh, a revenue-stamp box appears on cash receipts above ₹5,000, and the 194-IB TDS line shows above ₹50,000 a month.

Print or save

Print / Save PDF prints only the receipts. Have the landlord sign each one; a signed receipt is what the employer's HRA proof needs.

What an employer actually needs for HRA

Payroll asks for rent receipts because Section 10(13A) exempts HRA only to the extent rent is actually paid. A valid receipt names the tenant and landlord, the premises, the month, the amount and the mode of payment, and carries the landlord's signature. Above ₹1,00,000 a year the landlord's PAN is mandatory on the proof, failing which the employer must disallow the exemption at source.

PAN above ₹1 lakh a year

Rule 26C and CBDT Circular 08/2013. If the landlord has no PAN, a signed declaration in Form 60 is required instead.

Revenue stamp on cash

Customary for cash receipts above ₹5,000 under the Indian Stamp Act. Bank or UPI payments need no stamp; the transaction record is the evidence.

TDS above ₹50,000 a month

Individuals paying more than ₹50,000 a month must deduct 2% under Section 194-IB once a year, in the last month of tenancy or the financial year.

Keep the agreement too

Employers increasingly ask for the rent agreement alongside receipts. Use the HRA calculator to see what the exemption will be.

Rent Receipt Generator

Tenant & landlord

Rent & period

What an employer actually needs for HRA

Frequently Asked Questions