Rent Receipt Generator for HRA
Fill in five fields, get print-ready rent receipts for one month or the whole year — with the revenue-stamp box when the law needs one and the landlord's PAN where HRA rules require it. Everything runs in your browser; nothing is stored or sent anywhere.
The three rules that trip people up
Revenue stamp: needed only for cash payments above ₹5,000 per receipt — a ₹1 stamp signed across by the landlord. UPI, bank transfer and cheque payments never need one.
Landlord's PAN:mandatory for your employer's HRA processing once annual rent crosses ₹1,00,000. No PAN? Get a signed declaration with the landlord's name and address instead.
TDS on high rent:paying over ₹50,000 a month makes you the deductor — 2% from the last month's rent of the year via Form 26QC, with Form 16C to the landlord. See our property TDS guide for the buying-side equivalent.
Frequently asked questions
Do rent receipts need a revenue stamp?+
Only when rent is paid in cash and the receipt amount exceeds ₹5,000 — then a ₹1 revenue stamp is affixed and the landlord signs across it. Payments by UPI, bank transfer or cheque never need a revenue stamp, whatever the amount.
When is the landlord's PAN required for HRA?+
When annual rent exceeds ₹1,00,000 (about ₹8,333 per month), your employer needs the landlord's PAN to allow the HRA exemption in salary TDS (CBDT Circular 08/2013). If the landlord has no PAN, a signed declaration with their name and address is required instead.
Do I need to submit rent receipts to my employer at all?+
If the HRA you draw is up to ₹3,000 per month, CBDT circulars waive receipts at the TDS stage. Above that, employers ask for receipts during proof season. Either way, the assessing officer can still ask for proof later — keep receipts and pay by traceable modes.
What must a valid rent receipt contain?+
Tenant's name, landlord's name, the rented property's address, the amount, the rental period, the date, and the landlord's signature — plus the landlord's PAN when annual rent exceeds ₹1 lakh and a ₹1 revenue stamp for cash payments above ₹5,000. There is no prescribed statutory format; this generator includes all of these fields.
Do I have to deduct TDS on the rent I pay?+
Only if your rent exceeds ₹50,000 per month: Section 194-IB requires individuals to deduct TDS at 2% (reduced from 5% on 1 October 2024) from the last month's rent of the year, deposit it via Form 26QC within 30 days, and give the landlord Form 16C. No TAN is needed.
Can I claim HRA in the new tax regime?+
No. The HRA exemption exists only in the old tax regime — under the new (default) regime, HRA received is fully taxable. The exemption is the least of: actual HRA, rent paid minus 10% of salary, and 50% of salary (metro) or 40% (non-metro). Tax reports indicate the 50% metro list expands from 4 to 8 cities (adding Bengaluru, Hyderabad, Pune, Ahmedabad) from FY 2026-27 — verify with your employer's payroll before relying on it.
Are fake rent receipts risky?+
Very. The department cross-matches HRA claims against AIS/Form 26AS and the landlord's return via the quoted PAN. A mismatch can mean the exemption is denied plus a penalty of up to 200% of the tax on the misreported income, with interest. Pay by UPI or bank transfer and keep genuine receipts.
Sources
- ClearTax — Revenue stamp on rent receipts
- ClearTax — Landlord PAN mandatory for HRA exemption
- Income Tax Dept — TDS on rent (Section 194-IB) FAQ
- Tax2win — Rent receipt rules and format
- TaxGuru — HRA 50% metro list expansion (FY 2026-27)
Rules verified July 2026 against 2+ sources each. The FY 2026-27 metro-list expansion is reported by tax publications but we could not open the primary notification — treat it as provisional.