The name and address are examples; fill in your own. The PDF has 2 receipts per page. Print it and get the landlord to sign.
Preview of the first receipt
Tax exemption on HRA (full year)
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HRA exemption is available only under the old tax regime. The new regime (now the default) gives no HRA exemption, so check which regime you are choosing first.
Key rules for rent receipts
- When you need them: salaried people under the old tax regime submit rent receipts and Form 12BB to their employer every year (usually January–March) to claim HRA exemption.
- Landlord’s PAN: if annual rent is more than ₹1,00,000 (roughly above ₹8,334 a month), the landlord’s PAN is mandatory. If they don’t have a PAN, get a written declaration from them.
- Revenue stamp: for cash receipts above ₹5,000, the landlord signs across a ₹1 revenue stamp. Receipts for UPI, bank transfer or cheque payments don’t need a stamp.
- Write the real rent: the Income Tax Department can match rent against the rent agreement, bank statements and the landlord’s ITR. Fake receipts can attract penalties.
How HRA exemption is calculated
The lowest of these three is tax-free: (1) the HRA received, (2) rent paid − 10% of Basic+DA, (3) 50% of Basic+DA (Delhi, Mumbai, Kolkata, Chennai) or 40% (other cities). The rest of the HRA is taxable.
This tool is meant to help, not tax advice. Confirm the rules with your CA or your office HR.