How to make a year of rent receipts
- Add yourself and your landlord: your name, the landlord’s name and their PAN. The PAN matters once the year’s rent passes ₹1,00,000.
- Add the rent and the period: the monthly rent and the address. Tap “FY 2026-27” to cover a full financial year in one go.
- Say how you pay: bank, UPI, cheque or cash. Only cash brings the revenue stamp into it.
- Adjust any month: if the rent went up part-way through the year, change that month’s amount in the table and the rest stay as they were.
- Check and download: clear anything in the checklist, then download the PDF and have the receipts signed.
What a rent receipt must show
There is no prescribed form for a rent receipt, but an employer’s payroll team is looking for a specific set of facts, and a receipt missing any of them tends to come back:
- Your name as the tenant, and the amount received
- The period the payment covers, and the date it was received
- The address of the rented property
- The landlord’s name, address and signature
- The landlord’s PAN, once rent for the year is above ₹1,00,000
- A ₹1 revenue stamp, signed across, on a cash receipt above ₹5,000
The ₹1,00,000 rule, in practice
Rule 26C is about the financial year, not the month. Once the rent you pay between April and March adds up to more than ₹1,00,000, your employer must collect the landlord’s name, address and PAN before allowing the exemption — so roughly, any rent above ₹8,334 a month. If the landlord has no PAN, a signed declaration in their own name and address replaces it, and you attach that to the receipts. Employers reject far more HRA claims for a missing PAN than for anything else.
When you actually need a revenue stamp
The revenue stamp comes from the Indian Stamp Act, not the Income-tax Act, and it applies to a receipt for cash above ₹5,000. Pay by bank transfer, UPI or cheque and no stamp is required, whatever the amount — which is why this tool hides the stamp box unless you tell it you paid in cash. Paying through a bank is also simply better evidence: a statement line is harder to argue with than a signature.
Rent above ₹50,000 a month: section 194-IB
If you are an individual or HUF paying more than ₹50,000 a month, the law makes you the one who deducts tax. You deduct 2% once a year — in March, or in the final month of the tenancy if you move out earlier — and pay it with Form 26QC within 30 days of the end of that month, then hand the landlord Form 16C. The rate was 5% until 30 September 2024. Missing this is a common and expensive surprise, so the generator raises it as soon as your rent crosses the line.
Receipts are only half of an HRA claim
The exemption itself is the least of: the HRA your employer actually pays, rent paid minus 10% of salary, and 50% of salary in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere). Work out what you can claim with the HRA calculator, then collect the receipts to match. Remember that HRA is an old-regime exemption — under the new regime, which is the default, it is not available at all. The income tax calculator will show you which regime leaves you better off.
Frequently asked questions
Do I need rent receipts to claim HRA?
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Yes. Rent receipts are the proof your employer collects before allowing the HRA exemption in your Form 16, and the proof you fall back on if the tax department asks. Give them to your employer along with Form 12BB, usually in January or February. If your employer has already deducted TDS without the exemption, you can still claim it when you file your return, so keep the receipts either way.
Is the landlord’s PAN mandatory on a rent receipt?
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Only once the rent you pay in a financial year crosses ₹1,00,000, which is about ₹8,334 a month. Above that, Rule 26C requires you to report the landlord’s name, address and PAN to your employer. Below it, the receipts alone are enough. This generator flags the moment your total crosses the limit.
What if my landlord does not have a PAN?
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You can still claim HRA. The landlord must give you a signed declaration stating that they do not hold a PAN, along with their name and address. Tick “My landlord does not have a PAN” and the receipts print that wording and the landlord’s address, so the declaration and the receipts agree with each other.
Does a rent receipt need a revenue stamp?
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Only when the rent is paid in cash and that single receipt is above ₹5,000. The landlord affixes a ₹1 revenue stamp and signs across it. Rent paid by bank transfer, UPI or cheque needs no stamp at all — and the bank entry is stronger proof than a stamp anyway. The generator shows the stamp box only when it actually applies.
Can I claim HRA on rent paid to my parents?
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Yes, if the arrangement is genuine. Your parents must actually own the property, you must actually pay the rent — ideally by bank transfer so there is a trail — and they must declare that rent as income in their own return. Receipts alone will not carry a claim that has no money moving behind it.
I pay more than ₹50,000 a month. Is there anything extra?
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Yes, and most tenants miss it. Under section 194-IB, an individual or HUF paying more than ₹50,000 a month must deduct TDS at 2% — once a year, in the last month of the financial year or of the tenancy — and pay it using Form 26QC within 30 days. The rate was 5% before 1 October 2024. The tool warns you when your rent crosses the line.
Can I claim HRA under the new tax regime?
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No. The HRA exemption under section 10(13A) is only available in the old regime, and the new regime is the default. If you want to claim HRA you have to opt for the old regime, so it is worth comparing the two before you collect a year of receipts. Salaried employees can switch regimes each year when filing.
Is this free, and where does my data go?
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It is free, with no sign-up, no limit and no watermark. The receipts are built in your browser and never uploaded; your tenancy details are saved only on your own device so they are still there next year.
Sources
Last updated 20 September 2026. This tool helps you prepare rent receipts; it is not tax or legal advice. See our disclaimer.