Rent Receipt Generator — Free, Printable for HRA

Quick answer

A rent receipt is a signed acknowledgement from your landlord that you paid rent for a month. Salaried employees submit rent receipts to their employer to claim HRA exemption in the old tax regime. A proper receipt shows the tenant's and landlord's names, the property address, the rent amount, the period and the payment mode, with the landlord's signature. Add the landlord's PAN if yearly rent exceeds ₹1 lakh.

Why rent receipts matter for HRA

House Rent Allowance (HRA) is part of many salary structures. If you live in rented accommodation and choose the old tax regime, a part of your HRA can be exempt from tax under Section 10(13A). To give you that benefit in your monthly TDS, your employer needs proof that you actually pay rent. Rent receipts are the standard proof.

Without receipts, your employer will usually treat your full HRA as taxable and deduct TDS on it. You can still claim the exemption later in your income tax return, but having receipts ready makes the process smoother and keeps your records clean if the department ever asks questions.

In the new tax regime, HRA exemption is not available. If you are in the new regime, you do not need rent receipts for tax purposes, though some employers still collect them for their own records. Before you start generating receipts, decide which regime suits you better using the income tax calculator.

How to use this rent receipt generator

The rent receipt generator creates one receipt for every month in the period you choose, ready to print or save as PDF. Nothing you type is sent to our server; the receipts are created in your browser. Fill in these fields:

1. Your name (tenant) — your name exactly as it appears in your employer's records.
2. Landlord name — the full name of the owner to whom you pay rent. If the property is jointly owned and you pay both owners, use the name of the person who receives the rent, or mention both.
3. Landlord PAN (if rent > ₹1 lakh/year) — the landlord's 10-character PAN. It is printed on each receipt in capital letters. Leave it blank if yearly rent is ₹1 lakh or less.
4. Rented house address — the full address of the house or flat you rent, including city and PIN code.
5. Monthly rent — the rent you pay each month. Enter rent only; do not add maintenance, electricity or a security deposit unless your agreement treats them as rent.
6. From month and To month — the first and last month for which you want receipts. For a full financial year, choose April to March.
7. Paid by — choose bank transfer/UPI, cash or cheque.

Click to generate and your browser's print window opens. Choose your printer, or choose "Save as PDF" to keep a digital copy.

What each generated receipt contains

Each receipt has a heading with the month and year, and a line stating that the landlord received the rent amount from you towards rent of the address, for the period from the 1st to the last day of that month, paid by the mode you selected. It shows the landlord's name and PAN (if entered), a space for the landlord's signature and a date, which is set to the last day of the month.

If you choose cash and the monthly rent is above ₹5,000, the signature line reminds you to add a revenue stamp. The generator creates up to 24 monthly receipts in one go, which is enough for two financial years.

Part months and past periods

Every receipt the generator makes covers a full calendar month, from the 1st to the last day. If you moved in on, say, the 12th of a month and paid a proportionate rent, start the generator from the next full month and write a separate receipt by hand for the part month, showing the actual dates and amount.

You can also generate receipts for months that have already passed in the current financial year, for example if your employer asks for proofs in January for April to December. The receipts should reflect what actually happened: the rent you really paid, to the landlord you really paid, by the mode you really used. If the rent changed during the year, generate one set for the months at the old rent and another set for the months at the new rent.

After printing

Ask your landlord to sign each receipt. For cash rent above ₹5,000, the landlord should sign across a revenue stamp fixed on the receipt. Then scan or photograph the signed receipts and submit them as your employer asks, usually through the payroll portal along with your investment proofs.

How HRA exemption is calculated

Rent receipts prove the rent; the exemption itself depends on a formula. Under Section 10(13A), the HRA exempt from tax is the least of:

1. Actual HRA received from your employer.
2. Rent paid minus 10% of salary.
3. 50% of salary if you live in Delhi, Mumbai, Kolkata or Chennai; 40% of salary in any other city.

Here, salary means basic salary plus dearness allowance (if it counts for retirement benefits) plus commission based on a fixed percentage of turnover. Everything is calculated for the period you actually lived in the rented house and received HRA.

The rest of your HRA is taxable. You can work out the exact figure with the HRA calculator.

Worked example: metro city

Neha works in Mumbai. Her basic salary is ₹40,000 a month and HRA is ₹20,000 a month. She pays rent of ₹25,000 a month for the whole year.

• Actual HRA received: ₹20,000 × 12 = ₹2,40,000.
• Rent paid minus 10% of salary: ₹3,00,000 − ₹48,000 = ₹2,52,000.
• 50% of salary (metro): 50% of ₹4,80,000 = ₹2,40,000.
• Exempt HRA = least = ₹2,40,000. Her entire HRA is exempt.

Her yearly rent is ₹3 lakh, which is above ₹1 lakh, so her landlord's PAN must be given to the employer. She would generate 12 receipts of ₹25,000 each, April to March, with the landlord's PAN on each.

Worked example: non-metro city

Suppose Neha had the same salary and rent but lived in Ghaziabad, which is not one of the four metro cities for this rule.

• Actual HRA received: ₹2,40,000.
• Rent paid minus 10% of salary: ₹2,52,000.
• 40% of salary (non-metro): 40% of ₹4,80,000 = ₹1,92,000.
• Exempt HRA = ₹1,92,000. The remaining ₹48,000 of HRA is taxable.

Worked example: low rent

Rohit's basic salary is ₹30,000 a month and HRA is ₹12,000 a month. He pays ₹8,000 a month in rent in a non-metro city.

• Actual HRA: ₹1,44,000.
• Rent minus 10% of salary: ₹96,000 − ₹36,000 = ₹60,000.
• 40% of salary: ₹1,44,000.
• Exempt HRA = ₹60,000.

His yearly rent is ₹96,000, which is not more than ₹1 lakh, so the landlord's PAN is not required. Notice how the "rent minus 10%" limit is what decides his exemption. Low rent compared with salary means a smaller exemption.

Which cities count as metro

For the 50% limit, only Delhi, Mumbai, Kolkata and Chennai count. Large cities such as Bengaluru, Hyderabad, Pune, Ahmedabad, Gurugram and Noida use the 40% limit, even though they are major job centres. This is a frequent source of error in self-made HRA calculations.

Worked example: renting for only part of the year

Kavya lived with her parents from April to September and moved to a rented flat in Bengaluru from October. Her basic is ₹50,000 a month, HRA ₹25,000 a month, and rent ₹30,000 a month. The formula is applied only for the six months she paid rent:

• Actual HRA for October to March: ₹25,000 × 6 = ₹1,50,000.
• Rent minus 10% of salary: ₹1,80,000 − ₹30,000 = ₹1,50,000.
• 40% of salary for six months: 40% of ₹3,00,000 = ₹1,20,000.
• Exempt HRA = ₹1,20,000.

Her HRA of ₹1,50,000 for April to September is fully taxable, since she paid no rent then. She would generate receipts only from October to March, and since her six-month rent of ₹1.8 lakh is above ₹1 lakh, she needs her landlord's PAN.

Rules at a glance

From tax year 2026-27, the Income-tax Act, 2025 renumbers provisions such as 10(13A), 80GG and 194-IB. This page uses the familiar section numbers and the limits shown.

The landlord's PAN: when and why

If the rent you pay in a financial year is more than ₹1 lakh, your employer needs your landlord's PAN to allow the HRA exemption. This works out to an average of a little over ₹8,300 a month. The rule helps the department connect your HRA claim with the landlord's rental income.

If your landlord does not have a PAN, the usual practice is to submit a signed declaration from the landlord stating that they do not have a PAN, along with their name and address. Your employer may have its own format for this.

Your landlord should know that their PAN on your rent receipts means the rent may be visible to the department. They are expected to show the rent as income from house property in their own return, with the 30% standard deduction allowed on rental income. Most landlords already do, but it is worth a polite mention so there are no surprises.

Checking the PAN before you print

A PAN has 10 characters: five letters, then four digits, then one letter, for example ABCDE1234F. For an individual landlord, the fourth letter is usually P. A typing mistake in the PAN can make the employer reject your claim or create a mismatch later, so copy it carefully from the landlord's PAN card or ask them to send a photo. The generator prints whatever you type in capital letters; it does not verify the PAN.

Paying by bank, UPI, cheque or cash

Paying rent by bank transfer, UPI or cheque is the safest option. The payment creates an independent record with the date, amount and the landlord's account. If your HRA claim is ever questioned, your bank statement backs up your receipts.

Cash rent is allowed, but it is harder to prove. If you pay in cash, keep the signed receipts carefully, make sure the revenue stamp is fixed where required, and if possible withdraw the cash from your bank account around the same date each month so the withdrawals line up with the receipts.

Some people pay rent through apps that charge a credit card and pass the money to the landlord's bank account. The payment still reaches the landlord, but your record is a card statement and the app's confirmation rather than a direct bank transfer. Keep both, and make sure the landlord's name and account in the app match your rent receipts and agreement.

Whatever mode you use, select it correctly in the generator. A receipt that says "bank transfer" when there is no matching transfer in your statement creates more doubt than a genuine cash receipt.

TDS on rent above ₹50,000 a month

If you pay rent of more than ₹50,000 a month, you must deduct TDS from the rent under Section 194-IB, even though you are an individual and not a business. The rate has been 2% since 1 October 2024, and a higher rate applies if the landlord does not provide a PAN.

The tax is deducted once a year, from the rent for the last month of the financial year or the last month of the tenancy if it ends earlier. You deposit it using Form 26QC on the income tax portal, which works with your PAN and does not need a TAN, and then give the landlord a TDS certificate in Form 16C. Your rent receipts should still show the full rent; the TDS is part of the rent you paid.

Example of TDS on rent

Arjun pays ₹60,000 a month in rent from April to March. His yearly rent is ₹7,20,000. At 2%, the TDS is ₹14,400, deducted from the March rent. So in March he pays the landlord ₹45,600 and deposits ₹14,400 with the government through Form 26QC. His rent receipts still show ₹60,000 for every month, including March, because he has paid the full rent: part directly and part as tax on the landlord's behalf. The landlord claims the ₹14,400 as TDS credit in their own return.

If you are unsure how much to deduct, the TDS calculator can help. Payments and forms are handled on the official income tax e-filing portal.

Special cases

Paying rent to your parents

You can pay rent to your parents and claim HRA, provided the house is owned by the parent you pay, the rent is actually paid (preferably by bank transfer), and the parent shows the rent as income in their return. Make out the receipts in the name of the owner parent. A formal rent agreement helps. Claiming HRA for rent that is never really paid, or for a house your parents do not own, is not acceptable.

Security deposit and advance rent

A refundable security deposit is not rent and should not appear on rent receipts or count towards HRA. If you pay rent in advance for several months, issue one receipt per month for the months it covers, not a single receipt for the lump sum. Maintenance charges paid to a society are not rent either, unless your agreement makes them part of the rent paid to the landlord.

Accommodation provided by the employer

If your employer gives you a company-leased flat instead of HRA, you do not need rent receipts. There is no HRA to exempt; instead, the value of the accommodation may be taxed as a perquisite under the rules for rent-free or concessional housing.

Paying rent to your spouse

Rent paid to a spouse is commonly questioned by the department, because spouses usually share the home. It is safer to avoid such arrangements unless there are clear facts and documents to support them. Get advice before claiming.

Sharing a flat

If you share a rented flat with friends or colleagues, each person can claim HRA for their own share of the rent. Generate receipts only for the amount you personally pay. If the landlord gives one receipt for the full rent, ask for separate receipts or a letter showing each tenant's share.

Changing houses mid-year

If you move, generate one set of receipts for the old landlord and another for the new one, with the correct addresses and periods. The HRA formula is applied separately for each period if the rent, city or salary changed.

Owning a house and still renting

You cannot claim HRA for living in a house you own. But if you own a house in one city and rent a place in another because of your job, you can generally claim HRA on the rented house. In some cases you can also claim home loan interest on the house you own. The facts and documents need to support both claims.

No HRA in your salary: Section 80GG

If your salary does not include HRA, or you are self-employed, you may still get a deduction for rent under Section 80GG in the old regime, provided you, your spouse or minor child do not own a house where you live or work. The deduction is the least of ₹5,000 a month, 25% of total income, and rent paid minus 10% of total income. You file Form 10BA online as a declaration. Rent receipts are still useful as proof.

Common mistakes to avoid

• Making receipts for rent you do not pay. The department can match HRA claims with landlords' returns, PAN data and AIS. A false claim can lead to tax, interest and a penalty for misreporting.
• Skipping the landlord's PAN. If yearly rent is above ₹1 lakh, the employer can refuse the exemption without it.
• Wrong address or names. The address on the receipts should match your rent agreement and, ideally, the address you have given your employer.
• Mismatched payment mode. Do not choose "bank transfer" if you paid cash, or vice versa.
• Unsigned receipts. A receipt is the landlord's acknowledgement. Without a signature, it proves very little.
• Using receipts in the new regime. HRA is not exempt in the new regime, so receipts do not reduce tax there.
• Ignoring TDS on high rent. If rent is above ₹50,000 a month, failing to deduct TDS under 194-IB can lead to interest and fees.
• Rounding rent up. Enter the actual rent. A higher figure on receipts than in the agreement or bank statement creates an inconsistency.

Submitting receipts to your employer

Most employers collect rent details twice a year. At the start, you declare your expected rent so that TDS is lower from the beginning. Later, usually between January and March, you submit the actual proofs: signed rent receipts, the landlord's PAN where needed, and sometimes the rent agreement.

The declaration is made in Form 12BB, which lists HRA, LTA, home loan interest and other deductions. You can prepare it with the Form 12BB generator. Your employer may have an online version of the same form.

Employers decide what proof they need within the rules. Many ask for receipts every quarter or for the whole year at once. The CBDT's annual circular on TDS from salaries has allowed employers not to insist on rent receipts where HRA is up to ₹3,000 a month, but most employers still ask for them, and it is wise to keep receipts anyway in case the department asks later.

If you miss the employer's deadline, your HRA will be treated as taxable in Form 16. You can still claim the exemption in your income tax return, provided you choose the old regime there and have the documents to support the claim.

Documents to keep with your rent receipts

• Signed monthly rent receipts for the full period.
• The rent agreement, signed by you and the landlord.
• Bank statements or UPI history showing rent payments.
• Landlord's PAN, or a signed declaration if they do not have one.
• Form 16C and the Form 26QC payment proof, if you deducted TDS under 194-IB.
• A copy of the Form 12BB you gave your employer.
• Electricity or gas bills at the rented address, if available, as extra proof of residence.

Keep these for several years after filing. HRA claims are among the items the department sometimes verifies, and a complete set of documents makes any response straightforward.

How it connects to your income tax return

When your employer allows HRA exemption, it appears in Form 16 as an exempt allowance under Section 10(13A). In your return, you show the same figure in the salary schedule. If the employer did not allow it, you calculate the exempt HRA yourself and enter it there, choosing the old regime.

The return does not ask you to upload rent receipts. But if the department sends a notice asking you to justify the HRA claim, you will need the receipts, agreement and payment proof. That is why genuine, signed receipts with the correct details matter even after you have filed.

Get it checked by an expert

HRA looks simple, but parents as landlords, shared flats, mid-year moves and TDS on high rent can make it tricky. TaxCaller's expert can check your HRA calculation, review your receipts and documents, compare the old and new regimes for you, and file your return. The fee is told upfront before any work starts, and your first call is free. Visit our income tax filing service to begin.