House Rent Receipt 2025 - Summary
An HRA Rent Receipt PDF is an essential document that helps in tracking the rental payments made by tenants to their landlords. This rental receipt acts as proof that the tenant has fulfilled their payment obligation as per the rental agreement.
The House Rent Receipt PDF can be very useful for employees who want to claim HRA exemption in their income tax return. You can also use this calculator to find out how much of your HRA is exempt. This exempted amount will reduce your total taxable salary, and the net amount will be shown as your ‘income from salary’ in your income tax return.
House Rent Receipt – Rule 2025
If an employee receives HRA higher than Rs. 3000/- per month, they must provide a rent receipt to their employer as proof for claiming HRA. Even if your HRA is below Rs. 3000/-, it’s wise to keep your rent receipts just in case the Income Tax Officer requests them later.
- The rent agreement should be on a Rs. 500 stamp or in line with the stamp rate in your state.
- If your total annual rent exceeds Rs. 1,00,000/-, you must provide the PAN of the landlord to claim HRA exemption. If the landlord does not provide their PAN, you won’t be able to claim HRA on the rent above Rs. 1,00,000/-, and your employer will deduct TDS accordingly.
- The agreement can only be for a maximum of 11 months.
- If the rental period exceeds 12 months, a lease deed should be preferred, which requires registration.
- Each year, the rent agreement is renewed after 11 months, typically with an increased rent.
- Both the landlord and tenant must serve the notice period as mentioned in the agreement.
Rent Receipt Format
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HRA Rent Exemption Limit
The least of the following three amounts is tax-exempt:
- Actual HRA Received
- Rent paid less than 10% of the Salary
- 40% of Salary (50% of Salary in Mumbai, Delhi, Chennai, and Kolkata) where Salary = Basic + DA
You can easily download the House Rent Receipt PDF using the link provided below.