It's March. Your employer's HR team wants HRA declarations by the 15th. You've been paying rent faithfully for 11 months. And your landlord — who agreed to sign receipts “whenever needed” — is now ignoring your calls.
This situation affects millions of Indian salaried tenants every year. The good news: you have options. The bad news: some of those options carry risk. This guide walks through all of them honestly.
Under Section 10(13A) of the Income Tax Act 1961, salaried employees can claim an exemption on House Rent Allowance (HRA) if they actually pay rent and live in rented accommodation. The amount exempted is the minimum of:
To claim this exemption, your employer's HR department needs proof that you actually paid rent. For most employees, that means rent receipts. If annual rent exceeds ₹1 lakh (₹8,333/month), the landlord's PAN number must also be on the receipt.
Many tenants assume landlords are legally required to issue receipts. The reality is more nuanced. Under the Transfer of Property Act and various state rent control acts, a tenant paying rent has the right to obtain a receipt acknowledging payment. Most state rent control acts — Maharashtra, Delhi, Karnataka, Tamil Nadu — explicitly require landlords to give written receipts on payment.
However, enforcement is weak. There is no quick penalty mechanism for a landlord who simply refuses. Your remedy is typically a formal legal complaint — not useful when you need receipts by March 15th.
This is the most practical solution for the March rush. You generate a properly formatted rent receipt using our free receipt tools, print it, and get your landlord to sign it. Landlords who refuse to “issue” receipts are often willing to sign a document you bring them — it feels less like creating paperwork and more like approving something you've already done.
Make sure the receipt includes:
Generate receipts for each month separately. Most HR departments accept 12 individual monthly receipts.
If you've been paying rent via UPI, NEFT, or bank transfer — and the description or recipient name clearly shows it's rent — your bank statements become supporting evidence. This works best when:
Bank statements alone are rarely sufficient for HRA claims above ₹1 lakh annual rent — you still need PAN details somewhere. Pair them with Option 1 (signed receipt) or Option 3 (self-declaration).
Some employers accept a combination of:
This is the riskiest option. If your income tax return is selected for scrutiny and you claimed HRA without proper receipts, the Income Tax Officer has discretion to disallow the exemption. The burden of proof is on you.
If all else fails and your landlord wants cash but still won't give receipts, switch tactics. Pay by UPI or bank transfer. Digital payment creates an automatic audit trail that proves you paid.
Some landlords who prefer cash will agree to sign receipts once you switch to UPI, because UPI payments are already visible in the tax system and a receipt gives them no additional exposure.
The approaches above are workarounds for a broken process. The real fix is to bring your landlord onto a system where receipts are generated automatically every month — requiring zero effort from either party.
On RentyBase, when rent is marked as paid:
The pitch to your landlord: “This app sends you automatic rent reminders, tracks payments, and generates receipts. You don't have to do anything manually — and it's free.” Most landlords agree once they understand the value to them.
Ask HR specifically what format they need. Many HR systems accept signed rent receipts and bank statements together. If they want receipts specifically, generate them and go back to your landlord for signatures.
Your landlord is required to apply for a PAN if they have taxable income. You can submit a declaration from the landlord that they don't have a PAN, along with Form 60. However, this invites additional scrutiny. Push your landlord to get a PAN — the process takes about 10 days online.
RentyBase generates a Section 10(13A) compliant receipt the moment rent is marked paid — and stores all 12 months for you.
Get started freeTechnically yes, if monthly rent is below ₹3,000 (no receipt required by law). Above that, rent receipts or comparable proof are needed. Without receipts, you can use bank statements showing transfers + a self-declaration, but this carries risk during IT scrutiny.
Landlords are expected to provide rent receipts under Section 10(13A) requirements, but there is no specific penal provision for refusal under central law. State rent control acts may provide more tenant protections.
Bank statements showing monthly transfers to landlord, UPI payment history, a self-declaration with landlord's name and address, and a copy of the rental agreement together can be used as supporting evidence.