If you're a salaried employee receiving HRA (House Rent Allowance) as part of your salary, you need rent receipts to claim tax exemption under Section 10(13A). Without proper receipts, your employer can — and will — reject your HRA claim, adding lakhs to your taxable income.
This guide covers everything: the exemption formula, landlord PAN rules, revenue stamp requirements, and how to generate bulk rent receipts as a single PDF.
How HRA Exemption Is Calculated
The exempt amount is the lowest of three values:
- Actual HRA received from your employer
- Rent paid minus 10% of Basic+DA
- 50% of Basic+DA (metro: Mumbai, Delhi, Chennai, Kolkata) or 40% (non-metro)
Use the HRA Exemption Calculator to do this math automatically.
When Do You Need Landlord PAN?
If your annual rent exceeds ₹1,00,000 (₹8,333/month), you must provide your landlord's PAN to your employer. Form 12BB requires it. Without PAN, the excess rent won't qualify for exemption.
If your landlord doesn't have a PAN, they must provide a Form 60 declaration. But it's simpler to ask for their PAN — most landlords have one.
Revenue Stamp Rules for Rent Receipts
- Cash payment above ₹5,000/month: Revenue stamp of ₹1 is required on the receipt
- Online transfer/cheque: Revenue stamp not required
- Multiple months combined: Stamp required if the total cash payment exceeds ₹5,000
FAQs
Can I claim HRA while living with parents?
Yes — you can pay rent to parents. They must declare it as rental income in their return. The rent should be reasonable for the area.
Do I need separate receipts for each month?
Most employers want monthly receipts or a quarterly summary. The Rent Receipt Generator creates individual monthly receipts in one PDF.
What if I live in a shared apartment?
Each tenant can claim their share. You'll need individual rent receipts for your portion and your co-tenant's details.