14 July 2024
If your employer is ok just with rent receipts, no problem. For you to claim HRA in ITR, most important is to have that deduction in form 16. Department will require all these proofs if HRA is not claimed in form 16, but claimed in ITR.
15 July 2024
Yes, before deducting TDS it is responsibility of the employer/s to justify the deductions availed by their employees. Hence all the employers get these documents along with form 12BB from their employees. An alternative is convince the employee & fill details for new tax regime (in TDS return), let employee file return under old regime (if beneficial) and provide these proofs directly to ITD.
15 July 2024
Yes, but without rent agreement which is mandatory under law, how can a landlord issue rent receipt. It creates doubt about the deduction claimed; and hence ITD mandates rent agreement first.