# Rent receipt format for HRA: what a landlord must include

> What a valid rent receipt in India must show for a tenant's HRA claim, when the landlord's PAN is needed, the revenue stamp rule for cash, and a sample format.

Source: https://tenowa.app/guides/rent-receipt/ · Updated 2026-10-02

Salaried tenants often need rent receipts to claim **House Rent Allowance (HRA)** from their employer. As the landlord, you will be asked for them, usually monthly or once a year.

## What a rent receipt should show

- **Receipt number and date.**
- **Tenant's name** and **landlord's name**.
- **Address** of the rented property.
- **Rent amount**, in figures and words.
- **The period** the rent covers, for example "rent for March 2026".
- **How it was paid**: UPI, bank transfer, cheque or cash, with a reference.
- **Landlord's signature.**
- **Landlord's PAN**, when required (see below).

## When the landlord's PAN is needed

If the rent paid in a financial year is more than **₹1,00,000** (that is, more than about ₹8,333 a month), the tenant's employer will ask for the landlord's PAN to allow the HRA exemption.

## Cash payments and the revenue stamp

For rent paid **in cash above ₹5,000**, a **₹1 revenue stamp** signed across by the landlord is customary on the receipt. Payments by UPI, bank transfer or cheque do not need one.

## Sample rent receipt

> **Rent receipt No. 14**
> Received from **Priya Sharma** the sum of **₹18,000 (Rupees eighteen thousand only)** by UPI (ref. 412355667788) towards rent for **March 2026** for the flat at **Flat 102, Maple Court, Hyderabad**.
> Date: 5 March 2026
> Landlord: **Ravi Kumar** · PAN: ABCDE1234F
> Signature: ____________

## HRA and the new tax regime

HRA exemption is available only under the **old tax regime**. A tenant on the new regime does not need rent receipts for HRA, though some employers still ask for them.

## How Tenowa handles it

Every payment is recorded with its date, amount, method and reference, so the details for a receipt are already there. Tenants with a login see their own payment history, and the ledger downloads as a spreadsheet.

## Common questions

### Can a tenant pay rent to a parent and claim HRA?
Yes, if the rent is really paid and the parent owns the property and shows the rent as income.

### Does a rent receipt need a stamp for UPI payments?
No. The revenue stamp custom applies to cash receipts above ₹5,000.

### How long should a landlord keep rent records?
At least as long as your income tax assessments can be reopened; keeping records for 8 years is a safe habit.

*This is general information, not tax advice. Rules change in the Union Budget; confirm with a chartered accountant.*