HRA Documentation Requirements

6 Essential Documents

Rent Agreement

Stamped and signed by both parties

Must show property address and rent amount

Rent Receipts

Digital or physical receipts

Required for claims >₹1 lakh/year

Landlord's PAN

Mandatory if monthly rent >₹50,000

As per CBDT notification 9/2019

Bank Records

Rent payment transfers

Preferred over cash payments

Form 16

For salaried employees

Shows HRA component details

Form 10BA

For self-employed professionals

Declaration of rented accommodation

Rent Receipt Requirements

Valid Receipt Example

  • Landlord name and signature
  • Rental period dates
  • Property address
  • Amount in words/figures
  • Official stamp (if applicable)

Invalid Receipt Example

  • Missing landlord details
  • Unsigned copies
  • No property address
  • Rounded figures without breakdown

Legal Compliance

  • Maintain documents for 5 financial years
  • Submit copies during ITR filing
  • Originals required for tax audits
  • Digital signatures valid for e-documents

This information is based on CBDT guidelines as of AY 2024-25. Actual requirements may vary based on jurisdiction.