- Landlord PAN above ₹1 lakh
- If you pay more than ₹1 lakh in rent in a financial year, your employer needs your landlord’s PAN. If the landlord has no PAN, attach a signed declaration from them.
- Revenue stamp for cash
- A receipt for more than ₹5,000 paid in cash should carry a ₹1 revenue stamp signed across by the landlord. Digital payments do not need one.
- Old tax regime only
- HRA exemption is available only in the old tax regime. In the new regime, rent receipts do not lower your tax.
- Rent paid to parents
- You can pay rent to a parent who owns the house and claim HRA, as long as you actually pay it and they report it as income in their tax return.
- No HRA in your salary
- If your salary has no HRA, you may be able to claim a rent deduction under Section 80GG, capped at ₹5,000 a month, subject to conditions.
- Keep supporting proof
- Keep your rent agreement and bank or UPI records with the receipts. The tax department can ask for them during a review.