Rent receipt format for HRA claim — download template + 2026 rules

What is HRA and why the receipt matters

House Rent Allowance is a tax-exempt component of your salary under Section 10(13A) of the Income Tax Act. To claim it, you need proof — a monthly rent receipt from your landlord.

Rules to keep in mind (FY 2025-26)

• Receipt required for every month you claim.
• Above ₹3,000/month → revenue stamp mandatory.
• Above ₹1,00,000/year (₹8,333/month) → landlord's PAN must be shared with employer.
• If landlord refuses PAN → your HRA claim gets reduced.
• Payment via UPI/bank preferred over cash for audit trail.

Standard receipt format

What tenants often get wrong

• Backdating multiple months in one receipt at year-end. Employer may reject.
• Missing landlord signature.
• Only email/WhatsApp receipts without a signed physical copy.

Digital receipts — are they accepted?

Yes — Section 10(13A) does not mandate paper. A signed PDF with a scanned revenue stamp (above ₹5000/month) plus a bank/UPI transaction reference is fully acceptable to CBDT and most employers.

GoRentiva shortcut

Every UPI-collected rent on GoRentiva auto-generates a PDF receipt with:

• Landlord PAN pre-filled
• Digital signature
• Payment reference from Razorpay/UPI

Tenants can download 12 months at once at tax-filing time — no chasing the landlord.