A rent receipt for an HRA claim needs the tenant's name, the landlord's name and address, the rented property's address, the rent amount and the month it covers, the payment date and mode, and the landlord's signature. Add the landlord's PAN if your rent for the year is over ₹1,00,000. If you paid more than ₹5,000 in cash, fix a ₹1 revenue stamp and have the landlord sign across it.
What must a rent receipt contain for HRA?
Your employer's payroll team checks a rent receipt for eight things: who paid, who was paid, for which property, how much, for which month, when, how, and the landlord's signature. Missing any of them is the most common reason an HRA claim gets sent back during proof submission.
What changed for HRA claims in 2026?
From 1 April 2026, the Income-tax Act, 2025 and the Income-tax Rules, 2026 replaced the 1961 Act and its rules, and Form 124 replaced Form 12BB as the statement you give your employer to claim HRA. Three changes matter for anyone renting in Bengaluru:
| What | Before (to 2025-26) | From 2026-27 |
|---|---|---|
| Form you submit to your employer | Form 12BB | Form 124 |
| Bengaluru's HRA salary limit | 40% of salary | 50% of salary, the same as Mumbai, Delhi, Kolkata and Chennai |
| Relationship with the landlord | Not asked | Must be disclosed on Form 124 |
| Landlord's PAN | Required above ₹1,00,000 rent a year | Still required above ₹1,00,000 rent a year |
The Income-tax Rules, 2026 were notified on 20 March 2026 and apply from the 2026-27 tax year. The 50% limit now covers eight cities: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Sources: KPMG and Mondaq, both summarising the notified rules.
Do rent receipts need a revenue stamp?
Only for cash. A rent receipt for a cash payment of more than ₹5,000 should carry a ₹1 revenue stamp, signed across by the landlord. Receipts for rent paid by UPI, bank transfer or cheque do not need one, whatever the amount, because the payment is already on record. The generator adds the stamp box only when you choose cash and the rent is over ₹5,000.
Paying digitally is the safer choice anyway: a bank or UPI statement showing the same amount on the same date is the strongest proof a receipt can have.
When do you need the landlord's PAN?
When the rent you pay in a tax year adds up to more than ₹1,00,000, which is any monthly rent above ₹8,333 for a full year. Your employer then needs the landlord's PAN to allow the HRA exemption. At typical HSR Layout rents of ₹28,000 to ₹40,000 a month for a furnished 1 BHK (see our HSR Layout cost of living guide), almost every tenant crosses the threshold in four months or less.
If your landlord has no PAN, the long-standing practice is a signed declaration from the landlord saying so, with their name and address. Ask your payroll team what they accept before the proof deadline, because employers set their own documentation rules.
How many rent receipts do you need?
Most employers ask for one receipt per month for the months you claim, submitted once a year in January to March when they collect investment proofs. Some accept a quarterly receipt. The generator makes one per month between the months you pick, so a full tax year (April to March) produces twelve.
| Situation | What to keep |
|---|---|
| Rented flat, rent over ₹1 lakh a year | Monthly receipts, landlord's PAN, rent agreement, bank or UPI statement |
| Rented flat, rent under ₹1 lakh a year | Monthly receipts; PAN not required |
| Paying rent to a parent or relative | Receipts, a rent agreement, and the relative must show the rent as income. Form 124 now asks you to state the relationship |
| Serviced apartment or co-living | The operator's monthly invoice usually does the job of a receipt; check with payroll |
Moving to Bengaluru and comparing a rented flat with a serviced apartment? Our long-stay playbook sets out deposit, GST and upfront cost side by side, and our relocation guide covers the first month.
Common questions about rent receipts
Yes. The HSR Stay rent receipt generator is free, needs no sign-up and runs entirely in your browser. Nothing you type is uploaded, saved or sent anywhere, so you can use real names, addresses and the landlord's PAN safely.
Click "Print / Save as PDF" and choose "Save as PDF" as the printer in the print dialog. The page prints only the receipts, three to an A4 page, ready for the landlord to sign. On a phone, use the share or print option and pick "Save as PDF".
The landlord's PAN is needed when the rent you pay in a tax year adds up to more than ₹1,00,000, which is any monthly rent above ₹8,333 for a full year. Below that, your employer can allow the HRA exemption without it. If the landlord has no PAN, employers usually accept a signed declaration from the landlord saying so.
Only for rent paid in cash above ₹5,000. Such a receipt should carry a ₹1 revenue stamp signed across by the landlord. Receipts for rent paid by UPI, bank transfer or cheque do not need a revenue stamp, whatever the amount.
Form 124 is the statement a salaried employee gives the employer to claim HRA, LTA, deductions and home-loan interest when tax is deducted from salary. It replaced Form 12BB from 1 April 2026 under the Income-tax Rules, 2026, and it asks for the landlord's name, address and PAN, and your relationship with the landlord.
Yes, from the 2026-27 tax year. The Income-tax Rules, 2026 added Bengaluru, Hyderabad, Pune and Ahmedabad to the cities where the HRA exemption can be up to 50% of salary, alongside Mumbai, Delhi, Kolkata and Chennai. Until 2025-26, Bengaluru was a 40% city.
No. The HRA exemption is available only if you opt for the old tax regime. Under the default new regime, your employer does not use rent receipts to reduce your tax, though the receipts are still useful as proof of address and payment.
More free tools and guides
- All HSR Stay tools: calculators and generators for renting and living in Bengaluru
- Cost of living in HSR Layout: rent, bills, transport and what you hand over before you get the keys
- The long-stay playbook for Bangalore: serviced apartment, hotel, PG or rented flat
- HSR Layout sectors 1 to 7: an interactive map of where to live
Rather skip the deposit and the paperwork?
HSR Stay is a serviced-apartment property opening in HSR Layout, Sector 7, Bengaluru, in December 2026: fully furnished 1 BHK and 2 BHK apartments for relocating professionals and long stays. We are taking enquiries now.
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