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Rent Receipt

Receipt No: ____________
Date: 13 Oct 2026

Received with thanks from Mr./Ms. Rahul Sharma a sum of INR 15,000/-

Towards the rent of property located at:
Flat 402, Sunshine Apartments, Indiranagar, Bangalore - 560038

For the period from 1 Oct 2026 to 30 Oct 2026.

Landlord Name: Amit Patel

Landlord PAN: __________________

Revenue
Stamp
(If cash)
Landlord Signature

Why Do You Need a Rent Receipt?

A Rent Receipt is a documented proof of rent payment made by a tenant to a landlord. Salaried employees in India must submit these receipts to their HR departments to claim House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act. Without valid rent receipts, your HRA becomes fully taxable, significantly reducing your In-Hand Salary.

Crucial HRA Exemption Rules (FY 2026-27)

  • Rent exceeds ₹1,00,000 annually: The Landlord's PAN is strictly mandatory. If they don't have a PAN, a written declaration is required.
  • Revenue Stamp: A ₹1 revenue stamp must be affixed and signed across by the landlord only if the rent is paid in cash and exceeds ₹5,000 per receipt. For online transfers (NEFT/UPI/Cheque), a revenue stamp is not legally required.
  • Old vs New Regime: Remember, you can only claim HRA tax benefits if you opt for the Old Tax Regime. Compare your tax liability using our Income Tax Calculator.

HRA Exemption Calculation (Quick Reference)

ConditionExemption Amount
Least of the three:Actual HRA received
Rent paid minus 10% of Basic SalaryRent paid - 10% Basic
50% of Basic (Metro) or 40% (Non-Metro)50%/40% of Basic

Sample Rent Receipt (Filled Example)

Here's what a completed monthly rent receipt looks like once you fill in the form above:

RENT RECEIPT

Receipt No: RR-2026-001
Received from (Tenant):Rahul Sharma
The sum of:₹15,000 (Rupees Fifteen Thousand Only)
Towards rent for the period:1 Apr 2026 – 30 Apr 2026
For the property at:Flat 402, Sunshine Apartments, Indiranagar, Bangalore - 560038
Paid to (Landlord):Amit Patel
Revenue Stamp Required?No (rent under ₹5,000 in cash, or paid online)
Landlord PAN Required?Yes (annual rent ₹1,80,000 exceeds ₹1,00,000/yr)
Landlord Signature: ______________

Note: For this example, ₹15,000/month × 12 = ₹1,80,000 annual rent, which exceeds the ₹1,00,000 threshold — so the landlord's PAN would actually be required. Always check your own total annual rent against the ₹1,00,000 limit before submitting to HR.

Frequently Asked Questions

A ₹1 Revenue Stamp is legally required ONLY if the rent payment is made in CASH and exceeds ₹5,000 per receipt. If you pay your rent via Cheque, NEFT, RTGS, or UPI, a revenue stamp is NOT required. Your landlord just needs to sign the receipt.

Nitin Kaushik
Founder & Editor-in-Chief, Fincado
Reviewed

Nitin researches and writes all financial guides on Fincado, cross-checking figures against RBI circulars, official bank disclosures, and the Income Tax Act. Content on this site is independent analysis — not personalized financial advice.

Last Reviewed

Oct 2026

Method

Source cross-check and periodic QA

Risk Notice

Actual outcomes can vary by borrower profile, bank policy, market conditions, and future rule changes. Validate important decisions with a certified professional.