GUIDE FOR LANDLORDS AND TENANTS
Rent receipt format for HRA: what a landlord must include
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.