Rent receipt generator for HRA claims
Enter your rent and the months you paid for, and get a set of receipts for your landlord to sign. The tool also tells you whether your employer will need the landlord's PAN. Use it only for rent you have really paid.
This is general information, not legal advice for your situation. What you type stays in your browser unless you choose to send it to an advocate.
Step 1: your rent
Step 2: your receipts
Choose the first month above and your receipts will appear here.
How rent receipts fit into an HRA claim
What changed from 1 April 2026
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026, and the Income-tax Rules, 2026 came with it. Form 124 has taken the place of Form 12BB. You give it to your employer so that your HRA is considered when tax is deducted from your salary. If you do not file it, the employer deducts tax without that benefit.
When the landlord’s PAN is needed
The department’s FAQ says the PAN must be furnished if the annual rent exceeds Rs 1,00,000. If your landlord will not share a PAN, ask your payroll team what they will accept before the year ends.
What to keep
- A copy of the rent agreement, which is the document the FAQ names for HRA. Our leave and licence agreement service can prepare one.
- Signed receipts for each month, if your employer asks for them.
- Bank or UPI records that match the amounts on the receipts.
- The landlord’s PAN, and a note of any relationship with the landlord, since Form 124 is reported to ask for it.
How the exemption is worked out
Your employer takes the lowest of three figures: the HRA you received, rent paid minus 10 per cent of salary, and a percentage of salary. KPMG reports that 50 per cent now applies in Ahmedabad, Bengaluru, Hyderabad and Pune as well as the older metro cities, and 40 per cent elsewhere. The exemption is generally available only under the old tax regime, so check which regime you have chosen.
Two cautions
Receipts record a payment that has been made. They do not create a tenancy, and a receipt for rent that was not paid can cause tax trouble for you and your landlord. The landlord should also show the rent as income in their own return.
Common questions
When is the landlord's PAN needed for HRA?
The Income Tax Department's FAQ on Form 124 says the landlord's PAN must be given if the annual rent exceeds Rs 1,00,000. At a steady rent, that means more than about Rs 8,333 a month. Aadhaar is not mandatory unless your employer specifically asks for it.
What replaced Form 12BB from April 2026?
Form 124 replaced Form 12BB under the Income-tax Rules, 2026. You give it to your employer under section 392(5)(b) of the Income-tax Act, 2025, read with rule 205. It carries your HRA claim and is not uploaded separately on the Income-tax portal. Your employer can accept it electronically or on paper.
Are rent receipts compulsory for an HRA claim?
The department's Form 124 FAQ names a copy of the rent agreement as the supporting document for HRA. It does not mention receipts in that list, but many employers still ask for them as proof of payment. Check your employer's payroll instructions, and keep receipts and bank records together for your own file.
Do rent receipts need a revenue stamp?
Article 53 of Schedule I to the Indian Stamp Act, 1899 charges one rupee on a receipt for money above Rs 5,000. This tool adds a stamp line when the rent crosses that figure. Payroll teams differ on whether they want it for bank payments, so ask yours before you submit.
Is Pune treated as a metro city for HRA now?
A KPMG alert on the Income-tax Rules, 2026 reports that Ahmedabad, Bengaluru, Hyderabad and Pune were added to the cities using 50 per cent of salary, in place of 40 per cent, for working out the HRA exemption. Your employer applies this limit along with the other two limits in the calculation.
Can I claim HRA for rent paid to a parent or spouse?
Form 124 now asks you to disclose any relationship with the landlord, according to KPMG's summary of the 2026 Rules. Rent to a relative is not barred by that disclosure, but the tenancy and payments should be genuine and provable. Please take advice before relying on such a claim, especially rent paid to a spouse.
- Form No. 124, Frequently Asked Questions, Income Tax Department
- FAQs and Guidance Notes on Forms under the Income-tax Rules, 2026, Income Tax Department
- KPMG Flash Alert 2026-081 on the Income-tax Rules, 2026
- HRA exemption rules for 2026, Patron Accounting
- Indian Stamp Act, 1899, Schedule I, Article 53 (text reproduced by TaxClue)