What a rent receipt must show
- Tenant's name and landlord's name
- Address of the rented property
- Rent amount and the period it covers
- Mode of payment (bank transfer preferred)
- Landlord's signature
- Landlord's PAN if annual rent exceeds ₹1 lakh
When the tenant must deduct TDS
Individuals and HUFs not liable to tax audit who pay rent above ₹50,000 a month must deduct TDS at 2% and pay it with the property/rent challan-cum-statement (Form 141 from tax year 2026-27, formerly Form 26QC). Businesses deduct TDS on rent under the general rent provisions.
Make your HRA claim stronger
- Pay rent by bank transfer, not cash
- Keep a registered or notarised rent agreement
- Make sure the landlord declares the rent in their ITR
- Avoid round-tripping with family members

