Rent Receipt Generator

By ScaleSaathi Editorial · Updated 23 October 2026 · Facts checked against CBDT and the Indian Stamp Act

How to use this rent receipt generator

1. Enter tenant and landlord names, the full address of the rented home, monthly rent and place.
2. Select the months in FY 2026-27 you need (or Select all 12).
3. If total rent for those months is over ₹1,00,000, enter the landlord’s PAN so it prints on each receipt.
4. Print or save as PDF, or Download Word (.docx) for editable pages. Ask the landlord to sign (and stamp if required).
5. Pair with the HRA calculator to see your HRA exemption under Rule 279 (earlier Rule 2A) for the old tax regime.

What makes a useful rent receipt

There is no single Income Tax Department form for rent receipts. A clear receipt names both parties, the property address, the period, the amount in figures and words, and carries the landlord’s signature. When rent for the year exceeds ₹1,00,000, Rule 205 of the Income-tax Rules, 2026 asks for the landlord’s name, address and PAN in Form 124, the declaration you give your employer. Under the old Act (earlier section 10(13A)), CBDT Circular No. 08/2013 had the same ₹1,00,000 test.

Revenue stamp

Article 53 of Schedule I to the Indian Stamp Act, 1899 charges ₹1 on a receipt for more than ₹5,000. So a monthly rent receipt above ₹5,000 should carry a ₹1 revenue stamp, with the landlord signing across it. In practice payroll teams look for it mainly on cash rent; for UPI or bank payments the transaction reference is the stronger proof.

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Rent receipts and HRA in tax year 2026-27

Your employer uses the rent receipts to decide how much of your house rent allowance to keep out of TDS. If the receipts do not reach payroll in time, TDS is cut on the full HRA and you have to claim the exemption back in your return.

From 1 April 2026 the HRA exemption sits in Schedule III of the Income-tax Act, 2025 (earlier section 10(13A)), and the limits are in Rule 279 of the Income-tax Rules, 2026 (earlier Rule 2A). Rule 279 adds Bengaluru, Hyderabad, Pune and Ahmedabad to the 50% list along with Mumbai, Delhi, Kolkata and Chennai. The exemption is available only under the old regime.

The exempt HRA is the lowest of three amounts:

1. The HRA your employer actually paid you.
2. Rent you paid, minus 10% of your salary (basic plus DA).
3. 50% of salary in the eight cities above, 40% everywhere else.

It is worked out only for the months you actually lived in the rented house.

Worked example: Bengaluru, rent ₹25,000 a month

Ananya works in Bengaluru on the old regime. Her basic is ₹60,000 a month, she has no DA, her HRA is ₹24,000 a month and she pays ₹25,000 a month rent by UPI from April 2026 to March 2027.

Test	Working for the year	Amount
HRA received	₹24,000 × 12	₹2,88,000
Rent minus 10% of salary	₹3,00,000 − ₹72,000	₹2,28,000
50% of salary (Bengaluru)	50% of ₹7,20,000	₹3,60,000
Exempt HRA	Lowest of the three	₹2,28,000

The other ₹60,000 of her HRA is taxable. Her rent for the year is ₹3,00,000, well over ₹1,00,000, so her Form 124 must carry the landlord’s PAN. Each receipt is above ₹5,000, so the landlord should also put a ₹1 revenue stamp on it. Try your own numbers in the HRA calculator.

What your payroll team will ask for

• Form 124, which replaced Form 12BB. The Income Tax Department’s Form 124 FAQ lists a copy of the rent agreement as the supporting document for HRA, and the landlord’s PAN when annual rent is more than ₹1,00,000 (about ₹8,334 a month or more).
• Your relationship with the landlord, if any. As The Economic Times’ report on the 2026 Rules notes, this disclosure is new. It matters when you pay rent to a parent.
• Monthly receipts that also show the PIN code of the house and how you paid (UPI, bank transfer, cheque or cash).
• Bank or UPI proof of each payment. If a tax officer ever asks, this is the evidence that carries the most weight.

Common mistakes in HRA proofs

• Showing a lower rent to avoid giving PAN. Writing ₹8,000 on the receipt while paying ₹12,000 does not work. The bank trail shows the real figure.
• Cash rent with nothing to back it up. Cash is allowed, but with no stamp and no withdrawal trail it is hard to defend. Pay by bank or UPI where you can.
• Receipts for months you did not live there, or for two cities at once.
• All twelve receipts signed on one day in March, in the same pen. Get each month signed when you pay.

To see how HRA changes your take-home pay, use the salary calculator. To check the TDS on your salary, use the TDS calculator.

Rent receipt FAQ

Is a rent receipt mandatory for HRA?

Employers usually ask for rent receipts (and landlord PAN when yearly rent exceeds ₹1,00,000) before they allow HRA exemption in TDS. Keep bank proof of rent transfers too. The Income Tax Department can ask for evidence if your return is scrutinised.

What should a rent receipt include?

Tenant name, landlord name, full address of the rented property, period (month or year), rent amount in figures and words, place and date, and the landlord’s signature. Add landlord PAN when yearly rent is over ₹1,00,000.

Do I need a revenue stamp?

Yes, if the receipt is for more than ₹5,000. Article 53 of Schedule I to the Indian Stamp Act, 1899 charges ₹1 on such a receipt, and the landlord signs across the stamp. In practice payroll teams look for it mainly on cash rent; when you pay by UPI or bank transfer, keep the transaction reference with the receipt.

Can I generate receipts for the whole year?

Yes. Select all 12 months of FY 2026-27 (or any subset). Each month gets its own receipt. Print or save as PDF, or download a Word file with one receipt per page.

Does this work for HRA paid to parents?

Yes, if you actually pay rent to them and they own the house. Use real transfers and signed receipts. They may need to declare the rent as income.

Is my data uploaded?

No. The generator runs only in your browser. Nothing is sent to ScaleSaathi servers. There is no sign-up.

Can I download a Word file?

Yes. Download Word (.docx) builds the file on your device with one rent receipt per page. Open it in Microsoft Word, Google Docs or LibreOffice to edit further.

How does this link to the HRA calculator?

Enter the same monthly rent and months in the HRA calculator to see your HRA exemption under Schedule III of the Income-tax Act, 2025 and Rule 279 (earlier section 10(13A) and Rule 2A). Use receipts here as the paper trail for your employer’s Form 124.

Is landlord PAN needed if my rent is ₹8,000 a month?

No. ₹8,000 × 12 is ₹96,000, which is not more than ₹1,00,000 for the year, so PAN is not needed. At ₹8,500 a month the year comes to ₹1,02,000, and you must give the landlord’s PAN in Form 124.

My landlord does not have a PAN. What now?

Under the old rules, CBDT accepted a signed declaration from the landlord giving their name and address and saying they have no PAN, and many employers still take one. Ask your payroll team well before the proof deadline, because some employers insist on PAN and will not allow the exemption without it.

Can I claim HRA under the new tax regime?

No. The new regime is the default, and section 202 of the Income-tax Act, 2025 does not allow the HRA exemption under it. Rent receipts only reduce your TDS if you have told your employer you want the old regime.

How often should I give rent receipts to my employer?

Follow your employer’s proof window. Most collect proofs once, between January and March, for the whole tax year; some ask every quarter.

Can I pay rent to my spouse and claim HRA?

It is risky. Tax officers often question rent paid to a spouse who lives in the same home, and Form 124 now asks for your relationship with the landlord. Rent to a parent who owns the house is easier to support when the money actually moves every month and the parent shows it as income.

My rent went up in the middle of the year. How do I make receipts?

Make one set for the months at the old rent and another for the months at the new rent. Your employer needs the correct rent for each month to work out the exemption.

I am self-employed and get no HRA. Are rent receipts useful?

Yes. If you get no HRA, the old regime allows a separate, smaller deduction for rent paid, with its own conditions. Receipts and bank proof are the evidence for it. Ask your CA which section and limit apply for your year.

Sources (checked 1 November 2026)

• Income Tax Department, Form 124 FAQ: landlord PAN when annual rent exceeds ₹1,00,000
• Rule 279, Income-tax Rules, 2026: HRA limits and the 50% cities (earlier section 10(13A) and Rule 2A)
• Indian Stamp Act, 1899 — Schedule I Article 53 (Receipt)

This generator helps you prepare documents. It is not legal or tax advice. Your employer and a qualified professional decide what they will accept.