Rent receipt generator
Fill this in and print or save the receipts as PDF for your HRA claim. Nothing is stored on our servers.
How HRA exemption works
If you receive a house rent allowance and actually pay rent, the exempt amount under Section 10(13A) is the least of three figures: the HRA your employer pays; 50% of basic salary plus dearness allowance if you live in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere); and the rent you pay minus 10% of basic plus DA. The exemption is available under the old tax regime only — the new regime removes it.
What your employer will ask for
Monthly or quarterly rent receipts signed by the landlord, showing the amount, period, address and payment mode. If your annual rent crosses ₹1,00,000 you must also give the landlord's PAN; if the landlord has no PAN, a signed declaration in Form 60 is accepted. A copy of the rent agreement is often requested alongside. Where the monthly rent exceeds ₹50,000, the tenant is required to deduct 5% TDS under Section 194-IB and deposit it using Form 26QC.
Paying rent to family
Paying rent to a parent who owns the property is allowed, but it must be genuine: transfer the money by bank, keep receipts, and the parent must declare the rent as income in their return. Rent paid to a spouse is generally disallowed. Assessing officers do check these claims, so keep the paperwork.