Rent Receipt Generator — batch all 12 months

Yes. Under Rule 2A read with Section 10(13A) of the Income Tax Act, 1961, an employee must furnish rent receipts to the employer to claim House Rent Allowance exemption. Where the aggregate annual rent exceeds ₹1,00,000, the landlord's Permanent Account Number is mandatory on the receipt per CBDT Circular 8/2013 dated 10 October 2013.

CBDT Circular 8/2013 mandates the landlord's PAN when aggregate annual rent exceeds ₹1,00,000. If the landlord does not have a PAN, the employee must obtain and submit a declaration signed by the landlord along with the landlord's name and address. This tool validates the 10-character PAN structure and flags the ₹1L threshold in real time.

A revenue stamp is required on rent receipts where the cash payment exceeds ₹5,000, under the Indian Stamp Act, 1899 read with the state Stamp Act (typically ₹1 revenue stamp). Payment by cheque, NEFT, UPI or other traceable electronic means does not require a revenue stamp.

HRA exemption under Section 10(13A) + Rule 2A is the least of three amounts: (1) actual HRA received, (2) rent paid minus 10% of salary, (3) 50% of salary for metros (Mumbai, Delhi, Kolkata, Chennai) or 40% for non-metros. "Salary" for this purpose means basic salary + dearness allowance (if terms of employment so provide) + commission based on fixed percentage of turnover. This tool computes all three and takes the minimum.

Yes, but with caveats. Rent to parents is allowed under Section 10(13A) provided (a) the property is owned by the parent, not you; (b) rent is actually paid via traceable means; (c) the parent declares the rent as income in their own return. Cases like Bajrang Prasad Ramdharani (ITAT Ahmedabad, 2013) upheld HRA on rent paid to spouse where the transaction was genuine. Bogus arrangements have been disallowed.

Section 10(13A) is for salaried employees who receive HRA as part of their salary. Section 80GG is for individuals who pay rent but do NOT receive HRA (self-employed or salaried without HRA component). Section 80GG deduction is capped at the lower of: ₹5,000/month; 25% of adjusted total income; or rent paid minus 10% of adjusted total income. This tool covers Section 10(13A); for 80GG, use our 80C planner as a starting point.

HRA exemption under Section 10(13A) is available only under the old tax regime. The new regime (default from FY 2023-24 onward under Section 115BAC) does NOT allow HRA exemption. If you are on the new regime, generating rent receipts will not reduce your tax — you should still use them for landlord bookkeeping or society records.

Yes. The tool lets you pick any month and year. However, you cannot claim HRA exemption for a past year in your current return; you must revise the relevant year's return under Section 139(5) within the allowed time limit. Fabricating past-dated receipts to reduce tax is a specific ground for penalty and prosecution under Sections 270A and 276C.