Tax - HRA
HRA rent receipt rules in India
Employers often require proper rent receipts to approve HRA exemption. This guide covers PAN rules, format, and proof requirements.
PAN ruleReceipt formatProof checklist
Key points
PAN ruleAbove INR 1,00,000/year
FormatLandlord + tenant details
ProofPayment mode
What this page covers
PAN requirement
Landlord PAN required when annual rent exceeds INR 1,00,000.
Mandatory fields
Name, address, amount, month, and signature.
Payment proof
Keep UPI/NEFT records if asked.
How it works
Check PAN rule
If rent exceeds INR 1L/year, collect PAN.
Generate receipts
One per month for your employer.
Store copies
Keep PDFs for tax filing.
FAQs
Is a single receipt enough?
Most employers require monthly receipts.
Does the tenant PAN matter?
Tenant PAN is optional; landlord PAN is key.
Can I use digital receipts?
Yes, PDFs are acceptable in most cases.
Related guides
Learn more in generate your receipts here.